Section 47. Levy of late fee. -
(1) Any registered person who fails to furnish the
details of outward or 1[***] supplies required under section 37 1[***] or
returns required under section 39 or section 45 2[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 or Union territory.
