Late fee for Default in Furnishing Return - Section 47 - GST Ready Reckoner - GST

..... Late fee for Default in Furnishing Return As per section 47 The GST late filing fees are as follows: a) As per section 47(1) if the person fails to provide details of outward supplies required under section 37, or returns required under section 39 or section 45, or section 52 by the due date shall pay a late fee of Rs. 100/- (i.e. 100 CGST + 100 SGST ) for every day during which such failure continues subject to a maximum amount of Rs. 5000/- ( i.e. 5000 CGST + 5000 SGST) b) As per section 4 .....

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Late fee for Default in Furnishing Return - Section 47 - GST Ready Reckoner - GST

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