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of <h1>Late Fees for Delayed GST Returns: 100/Day, Max 5,000 or 0.25% of Turnover Under WB GST Act, 2017</h1> Under the West Bengal Goods and Services Tax Act, 2017, registered persons who fail to submit required details of outward or inward supplies or returns by the due date must pay a late fee of 100 rupees per day, up to a maximum of 5,000 rupees. Additionally, failure to furnish the return required under section 44 by the due date incurs a late fee of 100 rupees per day, capped at a quarter percent of the person's turnover in the state.
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