Late fee for GST return default applies daily, with capped liability for delayed filings and annual return non-compliance. Registered persons who fail to furnish specified GST returns by the due date are liable to a late fee of one hundred rupees for each day of default, subject to a maximum of five thousand rupees. Failure to furnish the annual return by the due date also attracts a daily late fee, but the cap is linked to turnover and limited to a quarter per cent of turnover in the State or Union territory.