Any registered person who fails to furnish the details of outward [or inward] 1 supplies required under section 37 [or section 38] 2 or returns required under section 39 or section 45 [or section 52] 3 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.
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.
@2024 GST Press. All rights reserved.