Central GST
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.
1,2 Omitted vide Sec. 108 of The Finance Act , 2022 (6 of 2022). Made effective from 1.10.22 vide Notf 18/2022-CT dt 28.9.2022.
3 Inserted vide Sec. 108 of The Finance Act , 2022 (6 of 2022). Made effective from 1.10.22 vide Notf 18/2022-CT dt 28.9.2022.
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.
