section 47
Levy of late fee.
The Maharashtra Goods and Services Tax Act, 2017Tax2017187 sections21 chapters
Chapter IX RETURNS
Statutory text
- (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.
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