Late fees on CMP 08 - Goods and Services Tax - GST

Whether there is any late fees on CMP 08 ? GST department is issuing notice regarding late fees on CMP 08 on the basis of point no. 4, Notification no. 21/2019 - Central Tax dated 23-04-2019 . Whether the GST Department's contention is correct? whereas i defended relying upon section 47(1) 37(1) which is reproduced below: Section 47(1) of GST Act : Any registered person who fails to furnish the details of outward or inward supplies required under section 37 or section 38 or returns 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. And whereas, Section 37(1) reads as (1) Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52 , shall furnish, electronically, 1[subject to such conditions and restrictions and] in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details 2[shall, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies]: Section 37(1) specifically excludes registered persons registered u/s 10 , who are composition dealers. Whether there is any late fees on CMP 08 ?