Late fee for delayed GST returns: daily penalty applies with statutory maximums and a turnover-based cap. Failure to furnish required supply details or specified returns by the due date attracts a late fee of one hundred rupees per day up to a maximum of five thousand rupees. For the return under section 44, the daily late fee of one hundred rupees per day is subject to a turnover-based cap equal to one quarter per cent of the taxpayer's turnover in the State.