Late fee for GST returns accrues daily for failure to file, subject to statutory caps including a turnover linked ceiling.

Levy of late fee under the Uttarakhand GST Act imposes a daily charge of one hundred rupees for failure to furnish details under sections 37 or 38 or returns under sections 39 or 45, capped at five thousand rupees; failure to furnish the return under section 44 attracts a daily late fee of one hundred rupees subject to a maximum calculated at a quarter per cent of turnover in the State.

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