State Act
47
Section 47. Levy of late fee
The Andhra Pradesh Goods and Services Tax Act, 2017
Act no. 16 of 20172017In forceAndhra Pradesh (State Act)
47. Levy of late fee- (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 percent of his turnover in the State.