Late fee for delayed GST returns: daily penalty accrues for continued non-filing, capped by fixed maximum or turnover-based cap. Levy of a late fee applies where a registered person fails to furnish specified GST supply details or returns by the due date; for defaults under sections 37, 38, 39 or 45 a daily penalty accrues subject to a fixed aggregate ceiling, while failure to furnish the return under section 44 attracts a daily charge capped by reference to the taxpayer's turnover in the State, creating either a fixed monetary cap or a turnover linked cap depending on the filing obligation.