Can we escape Penalty for late filing of GSTR 10

As per Section 47 CGST Act Yes need to pay penalty even if it is nil return

In case of a late-filing of GSTR-10, a notice is issued to the corresponding taxpayer giving them a time period of 15 days to file the return. In case taxpayers fail to comply with the 15-day extension, tax officers will pass the cancellation order and issue the amount of payable tax with interest/penalty. So as per above statement do we will be imposed with penalty if we do not file within 15 days of notice or the penalty amount is anyway payments by us and the above statements is talking about additional penalty. 

10. Rule 68 of the CGST Rules requires issuance of notices to registered persons who fail to furnish returns under section 39 (FORM GSTR-1, FORM GSTR-3B and FORM GSTR-4), section 44 (Annual Return – FORM GSTR-9 / FORM GSTR-9A / FORM GSTR-9C), section 45 (Final Return – FORM GSTR-10) or section 52 (TCS Return – FORM GSTR-6). It is clarified that issuance of notice would not be required for registered persons who have not made any taxable supplies during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration) and has furnished an undertaking to this effect.

Https://www.cbic.gov.in/resources//htdocs-cbec/gst/Circular-No-69_New.pdf