penalty

In case of annual return

A late fee of Rs.100 per day of under CGST & Rs. 100 SGST, total penalty is Rs.200 per day of default. The maximum amount of late fee that can be levied in case of taxpayers who have filed delayed returns is up to .25% of the turnover in the respective state or union territory

Are you asking about late filing of GST Annual returns...?
or

Asking about penalty of GST related...?

sir I ask late filling audit & annual return and also penalty on this??

"LATE FEE" is levied as per Mr Pritesh view...

PENALTY is not levied for Late filing of returns. So, no need to worry about penalty for late filing...
Penalty based on dept audits as per GST...



** Please be understand the difference between "LATE FEE" & PENALTY...