Late fee for delayed GST returns: daily penalty accrues per day up to prescribed maximums, turnover-based cap for certain returns.

A late fee is imposed on registered persons who miss return or supply reporting deadlines: a uniform daily penalty accrues for each day of default, capped by a fixed maximum for ordinary supply or return reporting defaults, and capped by a turnover-linked ceiling for defaults in the specified special return, distinguishing ordinary monetary caps from a turnover-based cap while retaining the same daily accrual mechanism.

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