Section 47 of CGST Act, 2017 – Levy of late fee

The Central Goods and Services Tax Act, 2017

Chapter-IX Returns

Section 47: Levy of late fee.

47. (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 or Union territory.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Amendments:

1. Omitted by Finance Act, 2022 w.e.f. 01.10.2022 [vide Notification No. 18/2022–Central Tax dated 28.09.2022], the words “or inward”.

2. Omitted by Finance Act, 2022 w.e.f. 01.10.2022 [vide Notification No. 18/2022–Central Tax dated 28.09.2022], the words “or section 38”.

3. Inserted by Finance Act, 2022 w.e.f. 01.10.2022 [vide Notification No. 18/2022–Central Tax dated 28.09.2022].

Notifications:

n1. Late fee waiver:

• For GSTR-4, refer Notification No. 73/2017-Central Tax dated 29.12.2017.
• For GSTR-1, refer Notification No. 04/2018– Central Tax dated 23.01.2018.
• For GSTR-5, refer Notification No. 05/2018 – Central Tax dated 23.01.2018.
• For GSTR-6, refer Notification No. 7/2018 – Central Tax dated 23.01.2018.

Circulars:

c1. Late fee under Section 47(2) of the CGST Act, is leviable for the delay in furnishing of complete annual return under section 44 of the CGST Act, i.e. both FORM GSTR-9 and FORM GSTR-9C (where FORM GSTR 9C is also required to be furnished) and the late fee shall be payable for the period from the due date of furnishing of the said annual return upto the date of furnishing of the complete annual return i.e. FORM GSTR-9 and FORM GSTR-9C. It is also to be noted that late fee is not separately leviable for delayed furnishing of FORM GSTR-9 and delayed furnishing of FORM GSTR-9C, but has to be calculated for the period from the due date of furnishing of annual return under section 44 of the CGST Act till the date of furnishing of complete annual return i.e.:

i. in cases where FORM GSTR-9C is not required to be furnished, the date of furnishing of FORM GSTR-9;

ii. in cases where FORM GSTR-9C is required to be furnished along with FORM GSTR-9,

a. the date of furnishing of FORM GSTR-9, if FORM GSTR-9C is furnished alongwith FORM GSTR-9; or

b. the date of furnishing of FORM GSTR-9C, if FORM GSTR-9C is furnished subsequent to furnishing of FORM GSTR-9. [Circular No. 246/03/2025-GST dated 30.01.2025]