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<h1>Late Fee Penalties Under Section 47 of Delhi GST Act 2017 for Delayed Submission of Supply Details or Returns</h1> Section 47 of the Delhi Goods and Services Tax Act, 2017, imposes a late fee on registered persons who fail to submit required supply details or returns by the due date. The fee is one hundred rupees per day of delay, capped at five thousand rupees. Additionally, for returns under section 44, the late fee is one hundred rupees per day, with a maximum amount calculated at a quarter percent of the person's turnover in the state.