Levy of late fee

In force Act 12 of 2017 As on 16 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 3 provisions Instruments 26

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 47 of the Central Goods and Services Tax Act, 2017 deals with levy of late fee. Any registered person who fails to furnish the 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 one hundred rupees for every day during which such failure continues subject to a maximum am The Act was enacted on 12 Apr 2017.

(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.
Section 47, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

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Referred to by 3

Made under this section, and citing it

12 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 14 instruments name this provision in its title or its text without being made under it.

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Questions about Section 47

What does Section 47 of the Central Goods and Services Tax Act deal with?

Section 47 of the Central Goods and Services Tax Act is headed "Levy of late fee". Any registered person who fails to furnish the 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 one hundred rupees for every day during which such failure continues subject to a maximum am

How do I find court cases under Section 47 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 47, section 47 CGST Act, section 47 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 47 of the Central Goods and Services Tax Act, and has it changed?

Its own text turns on section 37 (Furnishing details of outward supplies), section 39 (Furnishing of returns), section 44 (Annual return), section 45 (Final return), and on 1 further provision, so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 12: most recently Notification No- 68/2020-Central Tax dated 21.09.2020 (2020), then Notification No. 41/2019 -Central Tax dated 31.08.2019 (2019), and 10 more.

When was Section 47 of the Central Goods and Services Tax Act enacted?

Section 47 of the Central Goods and Services Tax Act, cited as CGST Act 47, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.