Levy of late fee
Section 47, CGST Act
Straight from CBIC
Official source, not a summary of a summary
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Amendment history
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In one line
Late filing carries a late fee. The section sets Rs 100 per day per Act (so Rs 200 a day) capped at Rs 5,000 for GSTR-1, GSTR-3B, the final return and the TCS statement, and 0.25 per cent of State turnover per Act for the annual return. In practice the fee actually charged is the reduced one notified from time to time – currently Rs 50 a day (Rs 20 for a nil return) with turnover-linked caps, and a graded scale for GSTR-9. Always read the current late-fee notification before quoting a figure.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The statutory figure and the notified figure are different numbers – quoting the section alone will overstate the fee.
Late fee for GSTR-9 was rationalised by turnover slabs (Notification 07/2023-Central Tax): the ceiling depends on turnover, not a flat cap.
Late fee is a levy, not a penalty: it cannot be waived by the officer, only by a notification, and amnesty windows are notified periodically – check whether one is open before advising a client to pay.
Questions people actually ask
Real questions we get on this provision, answered straight.
The portal is showing a large late fee for old returns. Can it be waived?+
Only by notification. Late fee under section 47 is automatic and an officer cannot reduce it, but the Government has repeatedly notified reduced fees and amnesty windows for old GSTR-4, GSTR-9 and GSTR-10 filings. Check whether a window is currently open before paying.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
661 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 (0.25%) of his turnover in the State or Union territory.
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
Tvl.MADHU AGENCIES v. The State Tax Officer
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Ms Nissi Cars v. The Assistant Commissioner (ST)(FAC)
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Real Repeat Box Private Limited v. Assistant Commissioner (ST)
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Tvl. KP TRADING CORPORTATION v. The Assistant Commissioner (ST) -3 (FAC)
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Imtiaz Ali v. The State Tax Officer
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M/S.KANDAN HARDWARE MART v. THE ASSISTANT COMMISSIONER (ST) (FAC)
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Tvl. Sri Annai Agro Foods v. The Assistant Commissioner (ST) -II
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Tvl Jainsons Castors and Industrial Products v. THE ASSISTANT COMMISSIONER(ST)
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1 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-10-01 · (1) scope amended – ’52’ inserted, redundant words omitted
Aligned late-fee coverage after the s.38/42/43 recast; added s.52 (TCS).
2017-07-01 · Commenced
Late fee provision.
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
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