Section 47 of CGST Act - Levy of Late Fee
Section 47 of the Central Goods and Services Tax Act, 2017 provides for a statutory late fee when specified GST details or returns are furnished after the prescribed due date. The provision should be read with the relevant return provisions, rules, notifications and any waiver or rationalisation notified by the Central Government.
Meaning and scope of Section 47
A "late fee" under Section 47 is an amount payable because a prescribed return or statement is furnished after its due date. It is distinct from interest on delayed payment of tax under Section 50. The statutory amount in Section 47 operates subject to notifications issued under the Act, including notifications waiving or limiting late fee for specified taxpayers, forms or tax periods.
Section 47 - Levy of late fee
Sub-section (1): A registered person who fails to furnish the details of outward or inward supplies required under Section 37 or Section 38, or returns required under Section 39 or Section 45, by the due date is liable to a late fee of Rs. 100 for every day during which the failure continues, subject to a maximum of Rs. 5,000 under the CGST Act.
Sub-section (2): A registered person who fails to furnish the annual return required under Section 44 by the due date is liable to a late fee of Rs. 100 per day, subject to a maximum calculated at one-quarter per cent of turnover in the State or Union territory.
Practical note: The figures above are the amounts stated in Section 47 of the CGST Act itself. Actual late fee payable for a particular form or period may be lower because the Government has issued notifications under Section 128 waiving or capping late fee for specified classes and periods.
Returns and statements connected with Section 47
| Provision | Subject | Connection with late fee |
|---|---|---|
| Section 37 | Details of outward supplies | Delay may attract late fee under Section 47(1), subject to applicable notifications. |
| Section 38 | Communication of details of inward supplies and input tax credit | Section 47(1) continues to refer to Section 38; its operation must be understood with the presently applicable statutory return framework. |
| Section 39 | Periodic returns | Delayed furnishing of a return required under Section 39 falls within Section 47(1). |
| Section 44 | Annual return | Section 47(2) applies to delayed furnishing of the annual return. |
| Section 45 | Final return after cancellation | Delay falls within Section 47(1). |
Annual return and FORM GSTR-9C
CBIC Circular No. 246/03/2025-GST clarified that where FORM GSTR-9C is required to be furnished along with FORM GSTR-9, the annual return under Section 44 is treated as complete only when the required reconciliation statement is also furnished. The circular further clarifies that Section 47(2) late fee is calculated up to furnishing of the complete annual return and is not a separate late fee for each of GSTR-9 and GSTR-9C.
For financial years up to FY 2022-23, Notification No. 08/2025-Central Tax dated 23 January 2025 granted a specified waiver of excess late fee for delayed furnishing of the complete annual return, subject to the conditions and time period stated in that notification.
Waiver, reduction and rationalisation of late fee
Section 128 of the CGST Act empowers the Government, on the recommendations of the GST Council, to waive in part or in full specified penalties or late fee under Section 47 for a class of taxpayers and under notified mitigating circumstances. Consequently, taxpayers should verify the notification applicable to the relevant return, tax period and filing date rather than relying only on the maximum amount written in Section 47.
For example, Central Tax notifications issued on 1 June 2021 rationalised late fee for specified delayed filings including FORM GSTR-3B, FORM GSTR-1 and FORM GSTR-7. Those notification-based caps and waivers operate according to their own conditions.
Late fee and interest are different
Late fee is linked to delay in furnishing a prescribed return or statement. Interest under Section 50, by contrast, concerns delayed payment of tax in circumstances covered by that provision. Depending on the facts, a delayed return can therefore involve a late-fee issue as well as a separate interest issue.
Related provisions in Chapter IX - Returns
Section 44 - Annual Return | Section 45 - Final Return | Section 46 - Notice to Return Defaulters | Section 48 - GST Practitioners
Updated: 15 September 2026. GST late-fee liability can depend on the form, tax period, turnover category and notifications in force. For compliance, verify the applicable notification and portal requirements for the relevant filing period.