Late fee for failure to furnish GST returns: waivers and reduced caps applied to specified returns by notifications. Section 47 prescribes a per day late fee for failure to furnish specified GST returns, subject to an overall maximum; annual returns and reconciliation statements attract a per day fee with an additional turnover linked cap. Executive notifications have granted targeted waivers and reductions for particular return types, taxpayer classes, and limited filing windows, with some notifications restricting refund availability for fees already paid.