State the consequences of the following violations/defaults under the provisions of GST Laws: Govind failed to furnish the annual return under section 44 of the CGST Act, 2017 by the due date.

According to Section 44 of Central Goods and Services Tax Act, 2017 every registered person, other than an Input Service provider, a casual taxable person and a non-resident person shall furnish an annual return for every financial year in such manner and form as may be prescribed on or before the 31st day of December of the following financial year. Section 47 of Central Goods and Services Tax Act, 2017 states that any registered person required to file Annual Return who fails to furnish the Annual return 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 percent (¼%) of his turnover in the State or Union territory.