Chapter IX - Returns
Section 47
Section 47: Levy of late fee
Section 47 imposes daily late fees when specified GST details or returns are filed after their due date, subject to statutory caps and applicable waivers.
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Need advice on Section 47?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Any registered person who fails to furnish the details of outward 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 or Union territory.
Key takeaways
Outward details and periodic/final returns
For Sections 37, 39, 45 and 52, subsection (1) states one hundred rupees per day under CGST, capped at five thousand rupees.
Annual return
For Section 44, subsection (2) states one hundred rupees per day under CGST, capped by a quarter per cent of turnover in the State or Union territory.
Check current relief
Section 128 permits Government notification to waive late fee for specified classes and circumstances; do not use the bare Section 47 amount without checking applicable relief.
Outward details and periodic/final returns
For Sections 37, 39, 45 and 52, subsection (1) states one hundred rupees per day under CGST, capped at five thousand rupees.
Annual return
For Section 44, subsection (2) states one hundred rupees per day under CGST, capped by a quarter per cent of turnover in the State or Union territory. The figures stated here are under the central Act; check the corresponding State or Union-territory law and current fee-relief notifications before calculating the total payable.
Where FORM GSTR-9C is required with FORM GSTR-9, CBIC Circular 246/03/2025-GST treats the annual return as complete only when both are furnished. The Section 47(2) late fee runs until completion of that annual return; it is not charged as two separate fees for GSTR-9 and GSTR-9C. If GSTR-9C is not required, completion is the filing of GSTR-9.
Check current relief
Section 128 permits Government notification to waive late fee for specified classes and circumstances; do not use the bare Section 47 amount without checking applicable relief.
Practical checklist
Do
- Identify the exact return provision and its due date for the period.
- Calculate delay under the relevant Section 47 subsection.
- For an annual return, determine whether GSTR-9C is required before choosing the completion date for late-fee calculation.
- Check the corresponding State or Union-territory late-fee provision as well as the CGST amount.
- Check current Section 128 waiver or reduction notifications before payment.
Frequently asked questions
Is the statutory Section 47 maximum always the amount ultimately payable?
No. Applicable Government waivers under Section 128 may reduce the fee.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026