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of <h1>Late Fees for Missing GST Deadlines: 100/Day Under Sections 37, 38, 39, 44, 45; Caps Apply</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, registered persons who fail to submit required supply details or returns by the due date under sections 37, 38, 39, or 45 must pay a late fee of 100 rupees per day, capped at 5,000 rupees. Additionally, failing to submit returns under section 44 by the due date incurs a late fee of 100 rupees per day, with a maximum limit of a quarter percent of the person's turnover in the state.
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