Late fee for delayed GST returns: daily penalty accrues and is capped by statutory maximums; applies to various return types.

A late fee is imposed on registered persons who fail to furnish details of outward or inward supplies or required returns by the due date; a fixed daily penalty accrues for each day of delay subject to a specified maximum cap, while a distinct return category attracts a similar daily fee with a maximum cap calculated by reference to the taxpayer's turnover in the State.

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