State Act
47
Section 47. Levy of late fee
THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
In forceUttar Pradesh (State Act)
47. Levy of late fee (1) Any registered person who fails to furnish the details of outward 1[xxx] supplies required under section 37 2[xxx] 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.