Amendment status not verified — confirm the current text below against the official source.
(1) Any registered person who fails to furnish the details of outward [x x x x] supplies required under Section 37 [x x x x] or returns required under Section 39 or Section 45 [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. Omitted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Omission it read as: "or inward" Omitted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022. Prior to the Omission it read as: "or section 38" Inserted by Act 8 of 2022 published in K. G. Ext. No. 2492 dt. 27/07/2022.