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    <title>Levy of late fee.</title>
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    <description>Section 47 prescribes a late fee where registered persons fail to furnish specified GST supply details or returns by the due date: for omissions under sections 37/38 or returns under 39/45 a daily fee of one hundred rupees applies up to a maximum of five thousand rupees; for failure to file the return under section 44 a daily fee of one hundred rupees applies subject to a ceiling equal to one quarter of one percent of the person&#039;s turnover in the State.</description>
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      <description>Section 47 prescribes a late fee where registered persons fail to furnish specified GST supply details or returns by the due date: for omissions under sections 37/38 or returns under 39/45 a daily fee of one hundred rupees applies up to a maximum of five thousand rupees; for failure to file the return under section 44 a daily fee of one hundred rupees applies subject to a ceiling equal to one quarter of one percent of the person&#039;s turnover in the State.</description>
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