(1) Any registered person who fails to furnish the details of outward 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 during which such failure continues subject to a maximum amount of five thousand rupees..
(2) Any registered person who fails to furnish the return required under section 44 by the due date shall be liable to pay a late fee of one hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter per cent. of his turnover in the State or Union territory.
1. The words "or inward" omitted by Act 6 of 2022, s. 108 (w.e.f. 1-10-2022). 2. The words "or section 38" omitted by s. 108, ibid. (w.e.f. 1-10-2022). 3. Ins. by s. 108, ibid. (w.e.f. 1-10-2022).
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