https://www.taxtmi.com/acts?id=23953 Section 47 prescribes a late fee for registered persons who fail to furnish specified GST returns or details by the due date: failures under section 37 or returns under sections 39, 45 or 52 attract a daily late fee subject to a fixed monetary maximum; failure to furnish the return under section 44 attracts a daily late fee subject to a turnover-based ceiling calculated as a fraction of turnover in the State or Union territory. en-us Mon, 27 Mar 2017 17:10:02 +0530 Thu, 25 Sep 2025 12:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23953 Section 47 prescribes a late fee for registered persons who fail to furnish specified GST returns or details by the due date: failures under section 37 or returns under sections 39, 45 or 52 attract a daily late fee subject to a fixed monetary maximum; failure to furnish the return under section 44 attracts a daily late fee subject to a turnover-based ceiling calculated as a fraction of turnover in the State or Union territory. Act-Rules GST Mon, 27 Mar 2017 17:10:02 +0530 https://www.taxtmi.com/acts?id=23953