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 [omitted]149 supplies required under section 37 [omitted]150 or returns required under section 39 or section 45 [or section 5]151 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.