Section 47 - Levy of late fee of CGST ACT, 2017

          47. (1) Any registered person who fails to furnish the details of outward or inward
supplies required under section 37 or section 38 or returns required under section 39 or
section 45 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.