Late fee for delayed GST returns: per day penalty applies, capped either by a fixed maximum or by turnover-based limit. Section 47 prescribes a per day late fee of one hundred rupees for failures to furnish details under sections 37 or 38 or returns under sections 39 or 45, subject to a maximum of five thousand rupees; and a per day late fee of one hundred rupees for failure to furnish the return under section 44, subject to a maximum of one quarter percent of turnover in the State.