(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.
(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.
Source footnotes
1. The words "or inward" were deleted by Mah. 39 of 2022, s. 10(a), w.e.f. 1st October 2022.2. The words and figures "or section 38" were deleted by Mah. 39 of 2022, s. 10(b), w.e.f. 1st October 2022.
3. These words and figures were inserted by Mah. 39 of 2022, s. 10(c), w.e.f. 1st October 2022.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Officers under this Act.Section 4 · Appointment of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of central tax as proper officer in certain circumstances.Section 7 · Scope of supply.Section 8 · Tax liability on composite and mixed supplies.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.