CGST Section 47 – Levy of the Fee [Updated 2019]

CGST Section 47 – Levy of late fee

CGST 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 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.

CGST 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.


Notification number 41/2018 (CGST), dated 04th September 2018
Vide this notification, the Central Government waives late fees paid by the following classes of taxpayers:-

  1. the registered persons whose return in FORM GSTR-3B for the month of October, 2017, was submitted but not filed on the common portal, after generation of the application reference number;
  2. the registered persons who have filed the return in FORM GSTR-4 for the period October to December, 2017 by the due date but late fee was erroneously levied on the common portal;
  3. the Input Service Distributors who have paid the late fee for filing or submission of the return in FORM GSTR-6 or any tax period between the 1st day of January, 2018 and the 23rd day of January, 2018.

Notification number 22/2018 (CGST), dated 14th May 2018
In accordance with the above stated notification, the late fees has been waived for delay in filing GSTR-3B by the due date for each of the months from October, 2017 to April, 2018, for the class of registered persons whose declaration in FORM GST TRAN-1 was submitted but not filed on the common portal on or before the 27th day of December, 2017.

The waiver would be applicable only if such registered persons have filed the declaration in FORM GST TRAN-1 on or before the 10th day of May, 2018 and the return in FORM GSTR-3B for each of such months, on or before the 31st day of May, 2018.

Notification number 7/2018 (CGST), dated 23rd January 2018
In accordance with the above stated notification, the late fees for delay in filing GSTR-6 beyond the due date (13th of the next month) are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

[Notification number 6/2018 (CGST), dated 23rd January 2018
In accordance with the above stated notification, the late fees for delay in filing GSTR-5A beyond the due date (20th of the next month) are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

In case of delay in filing of GSTR-5A where IGST payable is NIL, late fees are Rs.10 (CGST) + Rs.10 (SGST) per day till the default continues.]

This N/N 6/2018 rescinded vide N/N 13/2018 dated 07.03.2018, except as respects things done or omitted to be done before such rescission.

Notification number 5/2018 (CGST), dated 23rd January 2018
In accordance with the above stated notification, the late fees for delay in filing GSTR-5 beyond the due date (20th of the next month) are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

In case of delay in filing of NIL GSTR-5, late fees are Rs.10 (CGST) + Rs.10 (SGST) per day till the default continues.

Notification number 4/2018 (CGST), dated 23rd January 2018
In accordance with the above stated notification, the late fees for delay in filing GSTR-1 beyond the due date are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

In case of delay in filing of GSTR-1 where there are no outward supplies for any month/quarter, late fees are Rs.10 (CGST) + Rs.10 (SGST) per day till the default continues.

Notification number 73/2017 (CGST), dated 29th December 2017
As per notification the late fees for delay in filling the return in form GSTR-4 beyond the due date are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

In case of delay in filing of GSTR-4 where Central Tax payable is NIL, late fees are Rs.10 (CGST) + Rs.10 (SGST) per day till the default continues.

Notification number 64/2017 (CGST), dated 15th November 2017
As per notification the late fees for delay in filling the return in form GSTR-3B from the month of October 2017, are Rs.25 (CGST)+ Rs.25(SGST) per day till the default continues.

In case of delay in filling the nil returns from the month of October 2017, in form GSTR-3B late fees are Rs.10 (CGST) + Rs.10 (SGST) per day till the default continues.

Notification number 50/2017 (CGST), dated 24th October 2017

As per notification the late fees for failure in filing GSTR-3B for the months of August and September, 2017 by the due date has been waived.

Notification number 28/2017 (CGST), dated 1st September 2017

As per notification the late fees for failure in filing GSTR-3B for the months of July, 2017 by the due date has been waived.

1 thought on “CGST Section 47 – Levy of the Fee [Updated 2019]”

  1. If already paid Late fees for above period by tax payer. The need any process on GST portal for same amount ?

    Reply

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