Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns required under section 39 or section 45 by the due date shall pay a late fee of 100 for every day during which such failure continues subject to a maximum amount of 5000.
Any registered person, who fails to furnish the annual return by the due date shall be liable to pay a late fee of 100 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.
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