Levy of late fee for delayed GST returns; daily penalty applies and turnover linked cap enforced. A registered person who fails to furnish details under sections 37 or 38 or returns under sections 39 or 45 by the due date shall pay a late fee of one hundred rupees per day, subject to a maximum of five thousand rupees. Failure to furnish the return required under section 44 by the due date shall attract a late fee of one hundred rupees per day, subject to a maximum amount equal to a quarter per cent of the person's turnover in the State.
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Provisions expressly mentioned in the judgment/order text.
Levy of late fee for delayed GST returns; daily penalty applies and turnover linked cap enforced.
A registered person who fails to furnish details under sections 37 or 38 or returns under sections 39 or 45 by the due date shall pay a late fee of one hundred rupees per day, subject to a maximum of five thousand rupees. Failure to furnish the return required under section 44 by the due date shall attract a late fee of one hundred rupees per day, subject to a maximum amount equal to a quarter per cent of the person's turnover in the State.
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