Section 47 UP GST Act 2017 : Levy of late fee
Section 47 UP GST Act 2017 [ Section 47 UP GST Act 2017 explains Levy of late fee and is covered in Chapter IX : Returns ] Levy of late fee 47. (1) Any 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… Read More »