State Act
47
Section 47. Levy of late fee.
The Telangana Goods and Services Tax Act, 2017.
Act no. 23 of 20172017In forceTelangana (State Act)
47. (1) Any registered person who fails to furnish the details of outward 116[supplies required under section 37 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. (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.