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Section 47: Levy of late fee

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) Any registered person who fails to furnish the details of outward 1[xxx] supplies required under section 37 2[xxx] 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.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section47
Marginal noteLevy of late fee
JurisdictionState of Uttar Pradesh
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. Omit. by sec. 10(a) of U.P. Act no. 11 of 2022.
  • omitted. Omit. by sec. 10(b) of U.P. Act no. 11 of 2022.
  • inserted. Ins. by sec. 10(c) of U.P. Act no. 11 of 2022.

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