Amendment status not verified — confirm the current text below against the official source.
(1) Any registered person who fails to furnish the details of Levy of outward or inward supplies required under section 37 or late fee section 38 or return required under section 39 or section 45 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 fivethousand rupees. (2) Any registered person who fails to furnish the return required under the section 44 by the due date shall be liable to pay a late fee of one 431 hundred rupees for every day during which such failure continues subject to a maximum of an amount calculated at a quarter percent. of his turnover in the State. 48.(1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. Goods and services tax practitioners. (2) A registered person may authorised an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return section 39 or section 44 or section 45 in such manner as may be prescribed. (3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and se:-vices tax actitioners shall continue to rest with the registered person on whose behalf such return and details are furnished. 432 CHAPTER-X PAYMENT OF TAX