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<h1>Late fee for delayed GST returns: daily penalty capped by fixed maximum or turnover-based ceiling</h1> Section 47 prescribes a late fee for registered persons who fail to furnish specified GST returns or details by the due date: failures under section 37 or returns under sections 39, 45 or 52 attract a daily late fee subject to a fixed monetary maximum; failure to furnish the return under section 44 attracts a daily late fee subject to a turnover-based ceiling calculated as a fraction of turnover in the State or Union territory.
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