(1) Any registered person who fails to furnish the details of outward [omitted]116 supplies required under section 37 [omitted]117 or returns required under section 39 or section 45 [or section 5]118 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.
116 . The Words "or inward" omitted by the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 (U. P. Act. No. 11 of 2022) Published Vide Notification No. No. 497 (2)/LXXIX-V-1- 2022-1-ka-10-2022 Dated Lucknow, September 29, 2022 117. The Words "or Section 38" omitted by the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 (U. P. Act. No. 11 of 2022) Published Vide Notification No. No. 497 (2)/LXXIX-V-1-2022-1-ka-10-2022 Dated Lucknow, September 29, 2022 118. The Words "or Section 52" inserted by the Uttar Pradesh Goods and Services Tax (Amendment) Act, 2022 (U. P. Act. No. 11 of 2022) Published Vide Notification No. No. 497 (2)/LXXIX-V-1-2022-1-ka-10-2022 Dated Lucknow, September 29, 2022