Late fee for delayed GST returns: daily penalty with differing caps for supply-detail returns and turnover-linked returns. Levy of late fee imposes a uniform daily penalty for failure to furnish supply details or returns: omissions under sections 37, 38, 39 or 45 incur a fixed daily late fee up to a fixed maximum cap, while omission of the return under section 44 incurs the same daily fee but with a maximum calculated as a proportion of the registrant's turnover in the State.