https://www.taxtmi.com/acts?id=26843 Section 47 prescribes a late fee for registered persons who fail to furnish required returns or supply details. Section 47(1) fixes a daily charge of one hundred rupees for failures under Sections 37, 38, 39 or 45, capped at five thousand rupees. Section 47(2) fixes a daily charge of one hundred rupees for failure to furnish the return under Section 44, with a maximum equal to a quarter per cent of the person's turnover in the State. en-us Thu, 22 Jun 2017 10:31:07 +0530 Thu, 22 Jun 2017 10:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26843 Section 47 prescribes a late fee for registered persons who fail to furnish required returns or supply details. Section 47(1) fixes a daily charge of one hundred rupees for failures under Sections 37, 38, 39 or 45, capped at five thousand rupees. Section 47(2) fixes a daily charge of one hundred rupees for failure to furnish the return under Section 44, with a maximum equal to a quarter per cent of the person's turnover in the State. Act-Rules GST - States Thu, 22 Jun 2017 10:31:07 +0530 https://www.taxtmi.com/acts?id=26843