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Section 47: Levy of late fee.

The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017

(1) 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 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.

Where this provision sits

ActThe Maharashtra Goods and Services Tax Act, 2017
Section47
Marginal noteLevy of late fee.
JurisdictionState of Maharashtra
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • omitted, Mah. 39 of 2022. The words "or inward" were deleted by Mah. 39 of 2022, s. 10(a), w.e.f. 1st October 2022.
  • omitted, Mah. 39 of 2022. The words and figures "or section 38" were deleted by Mah. 39 of 2022, s. 10(b), w.e.f. 1st October 2022.
  • inserted, Mah. 39 of 2022. These words and figures were inserted by Mah. 39 of 2022, s. 10(c), w.e.f. 1st October 2022.

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