https://www.taxtmi.com/acts?id=29122 Levy of a late fee applies where a registered person fails to furnish specified GST supply details or returns by the due date; for defaults under sections 37, 38, 39 or 45 a daily penalty accrues subject to a fixed aggregate ceiling, while failure to furnish the return under section 44 attracts a daily charge capped by reference to the taxpayer's turnover in the State, creating either a fixed monetary cap or a turnover linked cap depending on the filing obligation. en-us Mon, 03 Jul 2017 12:42:00 +0530 Thu, 20 Jul 2017 15:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29122 Levy of a late fee applies where a registered person fails to furnish specified GST supply details or returns by the due date; for defaults under sections 37, 38, 39 or 45 a daily penalty accrues subject to a fixed aggregate ceiling, while failure to furnish the return under section 44 attracts a daily charge capped by reference to the taxpayer's turnover in the State, creating either a fixed monetary cap or a turnover linked cap depending on the filing obligation. Act-Rules GST - States Mon, 03 Jul 2017 12:42:00 +0530 https://www.taxtmi.com/acts?id=29122