https://www.taxtmi.com/acts?id=26037 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. en-us Sat, 17 Jun 2017 13:11:11 +0530 Mon, 19 Jun 2017 14:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26037 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. Act-Rules GST - States Sat, 17 Jun 2017 13:11:11 +0530 https://www.taxtmi.com/acts?id=26037