Section 47 - Levy of late fee. - Central Goods And Services Tax Act, 2017

Extract

Levy of late fee. 47. (1) Any registered person who fails to furnish the details of outward 1 [ **** ] supplies required under section 37 2 [ **** ] or returns required under section 39 or section 45 3 [ or section 52 ] by the due date shall pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum amount of five thousand rupees. (2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory. ************** NOTES:- 1. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, or inward 2. Omitted vide Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, or section 38 3. Inserted vide Finance Act, 2022 w.e.f. 01-10-2022

23/2024 - Dated: 8-10-2024 - Central GST (CGST) - Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 (GST TDS Return) - Supersede notification No.22/2021-Central Tax dated the 1 June, 2021
08/2023 - Dated: 31-3-2023 - Central GST (CGST) - Waives the amount of late fee referred to in section 47 of the CGST Act
07/2023 - Dated: 31-3-2023 - Central GST (CGST) - Delay filing Annual return - Amenity benefit provided in respect of fee referred u/s 47 of the CGST Act - Conditions notified.
22/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
19/2021 - Dated: 1-6-2021 - Central GST (CGST) - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
14/2021 - Dated: 1-5-2021 - Central GST (CGST) - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
68/2020 - Dated: 21-9-2020 - Central GST (CGST) - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
57/2020 - Dated: 30-6-2020 - Central GST (CGST) - Seeks to amend Notification No. 76/2018–Central Tax, dated the 31st December, 2018
53/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers
52/2020 - Dated: 24-6-2020 - Central GST (CGST) - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
35/2020 - Dated: 3-4-2020 - Central GST (CGST) - Extension of validity of e-way bills.
41/2019 - Dated: 31-8-2019 - Central GST (CGST) - Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
77/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
76/2018-Central Tax - Dated: 31-12-2018 - Central GST (CGST) - Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B in specified cases.
41/2018 – Central Tax - Dated: 4-9-2018 - Central GST (CGST) - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
22/2018 - Dated: 14-5-2018 - Central GST (CGST) - Seeks to waive the late fee for FORM GSTR-3B
07/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-6
06/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5A
05/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction of late fee in case of delayed filing of FORM GSTR-5
04/2018 - Dated: 23-1-2018 - Central GST (CGST) - Reduction / Waiver of late fee in case of delayed filing of FORM GSTR-1
73/2017 - Dated: 29-12-2017 - Central GST (CGST) - Waives the late fee payable for failure to furnish the return in FORM GSTR-4
64/2017 - Dated: 15-11-2017 - Central GST (CGST) - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
50/2017 - Dated: 24-10-2017 - Central GST (CGST) - Waiver of late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
28/2017 - Dated: 1-9-2017 - Central GST (CGST) - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017