Section 47 of GST Act: Levy of late fee

Amended and updated notes on section 47 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of late fee.

Amended and updated notes on section 47 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of late fee.

Chapter IX (Sections 3748) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to returns. Section 47 of CGST 2017 provides for levy of late fee.

Recently, we have discussed in detail section 46 (Notice to return defaulters) of CGST Act 2017. Today, we learn the provisions of section 47 of Central GST Act 2017 as amended by the Finance Act 2022.

Section 47 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 47 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.IX
Chapter NameReturns
Section No.47
Section NameLevy of late fee
Updated 2024 EditionGST Law Book PDF

Section 47 of Central GST – Levy of late fee1

Section 47 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 47(1) of CGST Act

Section 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 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.

[Amendments (Omitted/inserted) of Section 47(1) are made by the Finance Act, 2022]

Section 47(2) of CGST Act

Section 47(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.


GST Notification No. 07/2022–Central Tax: The late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 u/s 47 shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.

  1. Section 47 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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