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    <title>Levy of late fee.</title>
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    <description>A registered person who fails to furnish required GST supply details or returns by the due date must pay a late fee of one hundred rupees per day, subject to a maximum of five thousand rupees; failure to furnish the specified return under the separate provision attracts the same per day late fee, subject to a maximum equal to one quarter per cent of the person&#039;s turnover in the State.</description>
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      <description>A registered person who fails to furnish required GST supply details or returns by the due date must pay a late fee of one hundred rupees per day, subject to a maximum of five thousand rupees; failure to furnish the specified return under the separate provision attracts the same per day late fee, subject to a maximum equal to one quarter per cent of the person&#039;s turnover in the State.</description>
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