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(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.
<span style="margin-left:15px;"></span>(<i>1</i>) Any registered person who fails to furnish the details of outward <sup>1</sup>[* * *] supplies required under section 37 <sup>2</sup>[* * *] or returns required under section 39 or section 45 <sup>3</sup>[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.<br> <span style="margin-left:15px;"></span>(<i>2</i>) 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. <br>