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        GST - States

        Section 47 - Levy of late fee.

        Arunachal Pradesh Goods and Services Tax Act, 2017
        Chapter IX
        RETURNS

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        Late fee for delayed GST returns imposes a daily penalty with statutory caps and a turnover-based ceiling for specified returns. Section 47 prescribes a mechanism for levy of a late fee on registered persons who fail to furnish required GST information or returns by the stipulated due dates, imposing a daily late fee for each day of default subject to a statutory maximum for specified returns and a turnover-linked maximum for the return under section 44.
                          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 imposes a daily penalty with statutory caps and a turnover-based ceiling for specified returns.

                                Section 47 prescribes a mechanism for levy of a late fee on registered persons who fail to furnish required GST information or returns by the stipulated due dates, imposing a daily late fee for each day of default subject to a statutory maximum for specified returns and a turnover-linked maximum for the return under section 44.


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