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.