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Specify return details u/s 47 of the CGST Act.
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Section 47 Statutory Limits Reference
Late fees under Section 47 are split equally between CGST and SGST. For regular taxpayers, standard late fee rates are capped as follows:
- Nil outward liability: ₹20 per day (₹10 CGST + ₹10 SGST) capped at a maximum of ₹500.
- Taxable returns (turnover ≤ ₹1.5 Cr): ₹50 per day (₹25 CGST + ₹25 SGST) capped at ₹2,000.
- Taxable returns (turnover ₹1.5 Cr – ₹5 Cr): ₹50 per day (₹25 CGST + ₹25 SGST) capped at ₹5,000.
- Taxable returns (turnover > ₹5 Cr): ₹50 per day (₹25 CGST + ₹25 SGST) capped at ₹10,000.
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