State Act
47
Section 47. Levy of late fee.
THE GOA GOODS AND SERVICES TAX ACT, 2017
Act no. 4 of 20172017In forceGoa (State Act)
47. Levy of late fee.— (1) Any registered person who fails to furnish the details of outward 136[***] supplies required under section 37137[***] or returns required under section 39 or section 45 138[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.