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<h1>Late Fees Imposed for Delayed GST Returns Under Section 44 of Punjab GST Act, 2017: 100 Rupees Daily Penalty</h1> Under the Punjab 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 returns under section 44 incurs a late fee of 100 rupees per day, capped at a quarter percent of the person's turnover in the state.