(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.
(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 and figures "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).