Central Goods and Services Tax Act, 2017
Chapter IX - Returns
Section 47 - Levy of late fee
47. Levy of late fee
(1) Any registered person who fails to furnish the details of outward or 1-c[****]1-c supplies required under section 37 1-b[****]1-b or returns required under section 39 or section 45 1-a[or section 52 ]1-a 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.
1-a. Inserted (w.e.f. 01.10.2022 vide Notification No. 18/2022 – Central Tax dated 28.09.2022) vide Section 108 of the Finance Act 2022 dated 30.03.2022
1-b. Omitted (w.e.f. 01.10.2022 vide Notification No. 18/2022 – Central Tax dated 28.09.2022) vide Section 108 of the Finance Act 2022 dated 30.03.2022 for "or section 38".
1-c. Omitted (w.e.f. 01.10.2022 vide Notification No. 18/2022 – Central Tax dated 28.09.2022) vide Section 108 of the Finance Act 2022 dated 30.03.2022 for "or inward" .
Act
- Section 37 - Furnishing details of outward supplies
- Section 38 - Communication of details of inward supplies and input tax credit
- Section 39 - Furnishing of returns
- Section 44 - Annual return
- Section 45 - Final return
- Section 52 - Collection of tax at source
- Section 62 - Assessment of non-filers of returns
- Section 128 - Power to waive penalty or fee or both
Notifications
- Notification No. 09/2017 - 28-06-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
- Notification No. 28/2017 - 01-09-2017 - Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July
- Notification No. 50/2017 - 24-10-2017 - Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
- Notification No. 64/2017 - 15-11-2017 - Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
- Notification No. 73/2017 - 29-12-2017 - Waives the late fee payable for failure to furnish the return in FORM GSTR-4
- Notification No. 04/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-1
- Notification No. 05/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-5
- Notification No. 06/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-5A
- Notification No. 07/2018 - 23-01-2018 - Reduction of late fee in case of delayed filing of FORM GSTR-6
- Notification No. 22/2018 - 14-05-2018 - Seeks to waive the late fee for FORM GSTR-3B
- Notification No. 41/2018 - 04-09-2018 - Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6
- Notification No. 76/2018 - 31-12-2018 - Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
- Notification No. 77/2018 - 31-12-2018 - Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018
- Notification No. 41/2019 - 31-08-2019 - Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019.
- Notification No. 35/2020 - 03-04-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
- Notification No. 52/2020 - 24-06-2020 - Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
- Notification No. 53/2020 - 24-06-2020 - Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
- Notification No. 57/2020 - 30-06-2020 - Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
- Notification No. 68/2020 - 21-09-2020 - Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020
- Notification No. 14/2021 - 01-05-2021 - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
- Notification No. 22/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
- Notification No. 07/2023 - 31-03-2023 - Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
- Notification No. 08/2023 - 31-03-2023 - Amnesty to GSTR-10 non-filers
- Notification No. 08/2025 - 23-01-2025 - Central Tax Notification for waiver of the late fee
- Notification No. 23/2024 - 08-10-2024 - Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7
- Notification No. 19/2021 - 01-06-2021 - Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods.
