Levy of late fee.
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....rd 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 durin....
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....ritory. ************** NOTES:- 1. Omitted vide Section 108 of the Finance Act, 2022 w.e.f. 01-10-2022 before it was read as, "or inward" 2. Omitted vide....




TaxTMI
TaxTMI