Late fee for delayed GST returns imposes a per day penalty with a fixed cap and turnover linked maximum. A registered person who fails to furnish required GST supply details or returns by the due date must pay a late fee of one hundred rupees per day, subject to a maximum of five thousand rupees; failure to furnish the specified return under the separate provision attracts the same per day late fee, subject to a maximum equal to one quarter per cent of the person's turnover in the State.