Late fee for GST returns applies daily with statutory caps for regular returns and turnover linked returns. A late fee applies to any registered person who fails to furnish required GST supply details or returns by the due date, charged per day subject to a fixed maximum; a separate per day charge with a turnover based maximum applies to the turnover reporting return, thereby differentiating capping rules by return type.
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Provisions expressly mentioned in the judgment/order text.
Late fee for GST returns applies daily with statutory caps for regular returns and turnover linked returns.
A late fee applies to any registered person who fails to furnish required GST supply details or returns by the due date, charged per day subject to a fixed maximum; a separate per day charge with a turnover based maximum applies to the turnover reporting return, thereby differentiating capping rules by return type.
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