Late fee for delayed GST returns: daily penalty applies, with prescribed per-day charges and statutory maximums including turnover-based cap. Section 47 requires registered persons who do not furnish required GST supply details or specified returns by the due date to pay a per day late fee for each day of default, capped either by a fixed maximum in the case of failures to furnish supply details or certain returns, or by an aggregate cap computed with reference to the taxpayer's turnover in the State where the return under section 44 is omitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Late fee for delayed GST returns: daily penalty applies, with prescribed per-day charges and statutory maximums including turnover-based cap.
Section 47 requires registered persons who do not furnish required GST supply details or specified returns by the due date to pay a per day late fee for each day of default, capped either by a fixed maximum in the case of failures to furnish supply details or certain returns, or by an aggregate cap computed with reference to the taxpayer's turnover in the State where the return under section 44 is omitted.
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