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of <h1>Late Fees for Delayed GST Returns: 100/Day, Capped at 5,000 or 0.25% of State Turnover under Section 44.</h1> Under the Goa Goods and Services Tax Act, 2017, a registered person who fails to submit the required details of outward or inward supplies or returns by the due date must pay a late fee of 100 rupees per day, capped at 5,000 rupees. Additionally, if a registered person fails to furnish the return required under section 44 by the due date, they must pay a late fee of 100 rupees per day, with the maximum amount being a quarter percent of their turnover in the state.
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