Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 47, verbatim (show)
* 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.
* Enforced w.e.f. 22nd June, 2017.
1. Omitted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 108 of The Finance Act 2022 (No. 6 of 2022).
2. Inserted (w.e.f. 1st October, 2022 vide Notification No. 18/2022 - CT dated 28.09.2022) by s. 108 of The Finance Act 2022 (No. 6 of 2022).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Scope the section as a whole
Questions to answer on the file3 questions
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The failure under sub-section (1) 47(1) opening words
Questions to answer on the file3 questions
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The late fee under sub-section (1) and its maximum 47(1) closing words
Questions to answer on the file2 questions
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The failure under sub-section (2) 47(2) opening words
Questions to answer on the file3 questions
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The late fee under sub-section (2) and its ceiling 47(2) closing words
Questions to answer on the file4 questions
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Amendment history
The CBIC text carries 3 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change | Instrument | Effective from |
|---|---|---|---|
| Enforced the section | — | 22nd June, 2017 | |
| 1 | Omitted words at two places in sub-section (1). The source preserves only the fact of the omission, shown as 1[], and not the words omitted. | s. 108 of The Finance Act 2022 (No. 6 of 2022)[2] | 1st October, 2022 |
| 2 | Inserted the words "or section 52" in sub-section (1) | s. 108 of The Finance Act 2022 (No. 6 of 2022)[2] | 1st October, 2022 |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 37 | 47(1) requires Section 37 | 47(1) "the details of outward or 1[] supplies required under section 37" |
| Section 39 | 47(1) requires Section 39 | 47(1) "returns required under section 39" |
| Section 45 | 47(1) requires Section 45 | 47(1) "or section 45" |
| Section 52 | 47(1) requires Section 52 | 47(1) 2["or section 52"] |
| Section 44 | 47(2) requires Section 44 | 47(2) "who fails to furnish the return required under section 44 by the due date" |
| Section 2 | 47(2) defined by Section 2 clause (112) | 47(2) "a quarter per cent. of his turnover in the State or Union territory" |
| Section 128 | this provision overridden by Section 128 | 128 is the power to waive a fee levied under this Act; this section itself provides for no waiver |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (4)
| Number | Date | Subject |
|---|---|---|
| Circular No. 246/03/2025-GST | 30 January 2025 | Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C |
| Circular No. 143/13/2020-GST | 10 November 2020 | Provisions relating to Quarterly Return Monthly Payment Scheme |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
| Circular No. 7/07/2017-GST | 1 September 2017 | System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B - regarding. |
Notifications (36)
| Number | Date | Subject |
|---|---|---|
| Notification No. 13/2025-Central Tax | 17 September 2025 | Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025. |
| Notification No. 08/2025-Central Tax | 23 January 2025 | Central Tax Notification for waiver of the late fee |
| Notification No. 23/2024-Central Tax | 8 October 2024 | Seeks to provide waiver of late fee for late filing of NIL FORM GSTR-7 |
| Notification No. 02/2023-Central Tax | 31 March 2023 | Amnesty to GSTR-4 non-filers |
| Notification No. 06/2023-Central Tax | 31 March 2023 | Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 amended by a later instrument |
| Notification No. 07/2023-Central Tax | 31 March 2023 | Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers amended by a later instrument |
| Notification No. 08/2023-Central Tax | 31 March 2023 | Amnesty to GSTR-10 non-filers amended by a later instrument |
| Notification No. 07/2022-Central Tax | 26 May 2022 | Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22 |
| Notification No. 19/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. |
| Notification No. 20/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. |
| Notification No. 21/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. |
| Notification No. 22/2021-Central Tax | 1 June 2021 | Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7. superseded by a later instrument |
| Notification No. 09/2021-Central Tax | 1 May 2021 | Seeks to amend notification no. 76/2018-Central Tax in order to provide waiver of late fees for specified taxpayers and specified tax periods |
| Notification No. 93/2020-Central Tax | 22 December 2020 | Seeks to waive late fee for FORM GSTR-4 filing in UT of Ladakh for Financial year 2019-20. |
| Notification No. 67/2020-Central Tax | 21 September 2020 | Seeks to grant waiver/ reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020. |
| Notification No. 68/2020-Central Tax | 21 September 2020 | Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020. |
| Notification No. 57/2020-Central Tax | 30 June 2020 | Seeks to amend notification no. 52/2020-Central Tax in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020. |
| Notification No. 52/2020-Central Tax | 24 June 2020 | Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020. amended by a later instrument |
| Notification No. 53/2020-Central Tax | 24 June 2020 | Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. |
| Notification No. 32/2020-Central Tax | 3 April 2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. |
| Notification No. 33/2020-Central Tax | 3 April 2020 | Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. |
| Notification No. 74/2019-Central Tax | 26 December 2019 | Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019. |
| Notification No. 41/2019-Central Tax | 31 August 2019 | Seeks to waive the late fees in certain cases for the month of July, 2019 for FORM GSTR-1 and GSTR-6 provided the said returns are furnished by 20.09.2019. amended by a later instrument |
| Notification No. 75/2018-Central Tax | 31 December 2018 | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. |
| Notification No. 76/2018-Central Tax | 31 December 2018 | Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases. amended by a later instrument |
| Notification No. 77/2018-Central Tax | 31 December 2018 | Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. |
| Notification No. 41/2018-Central Tax | 4 September 2018 | Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6 |
| Notification No. 22/2018-Central Tax | 14 May 2018 | Seeks to waive the late fee for FORM GSTR-3B |
| Notification No. 04/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-1 amended by a later instrument |
| Notification No. 05/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5 |
| Notification No. 06/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-5A rescinded by a later instrument |
| Notification No. 07/2018-Central Tax | 23 January 2018 | Reduction of late fee in case of delayed filing of FORM GSTR-6 |
| Notification No. 73/2017-Central Tax | 29 December 2017 | Waives the late fee payable for failure to furnish the return in FORM GSTR-4 amended by a later instrument |
| Notification No. 64/2017-Central Tax | 15 November 2017 | Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards superseded by a later instrument |
| Notification No. 50/2017-Central Tax | 24 October 2017 | Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017 |
| Notification No. 28/2017-Central Tax | 1 September 2017 | Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July superseded by a later instrument |
Unsettled questions
The words of section 47 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- Which period's turnover in the State or Union territory sets the ceiling of a quarter per cent under sub-section (2): the financial year to which the annual return relates, or the year in which the failure continued? The sub-section names the turnover and fixes no period for it.
See also
- Section 128 of the CGST Act, 2017: power to waive penalty or fee or both
- Section 44 of the CGST Act, 2017: annual return
- Section 52 of the CGST Act, 2017: collection of tax at source
References
- Central Board of Indirect Taxes and Customs. "Section 47. Levy of late fee". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 3. Retrieved 17 September 2026.
- The Finance Act, 2022. Cited in CBIC footnotes 1 and 2.
External links
- CGST Act, 2017, Section 47 on the CBIC tax information portal