Late fee for delayed GST returns: daily penalty applies, with either a fixed cap or a turnover linked cap. Registered persons who fail to furnish details under sections 37 or 38, or returns under sections 39 or 45 by the due date incur a daily late fee capped at a fixed maximum; failure to furnish the return under section 44 by the due date attracts a daily late fee subject to a turnover linked maximum cap based on turnover in the State.