Late fee for delayed GST returns: daily penalty applies with statutory maximums and turnover-linked cap. Levy of late fee: any registered person who fails to furnish details of outward or inward supplies under section 37 or 38, or returns under section 39 or 45 by the due date shall pay a late fee per day during which such failure continues subject to a specified maximum amount. A failure to furnish the return under section 44 by the due date attracts a daily late fee subject to a maximum calculated as a proportion of his turnover in the State.