Late fee for delayed GST returns - fixed daily charge applies; separate turnover based cap applies for a specific return type. A late fee applies where a registered person fails to furnish required GST outward/inward supply details or routine returns by the due date: a daily penalty of one hundred rupees subject to a maximum of five thousand rupees. For a separately specified return, a daily penalty of one hundred rupees is imposed with the cumulative liability capped by a sum calculated as a quarter per cent of the person's turnover in the State.