Levy of late fee.

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....tward ^1[****] supplies required under section 37 ^2[****] or returns required under section 39 or section 45 ^3[or section 52] by the due date shall pay a late fee of one hundred rupees for every day....

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....nion territory.     ************** NOTES:- 1. Omitted vide Section 108 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, "or inward" ....