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 or inward supplies required under section 37 or section 38 or returns Annual return. Final return. Notice to return defaulters. Levy of late fee. PUNJAB GOVT. GAZ. (EXTRA), JUNE 23, 2017 (ASAR 2, 1939 SAKA) 74 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 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.