Penalty for late filing of GSTR-9C

sanjay (CA) (23 Points)

15 December 2022  

The assessee has filed annual return in GSTR-9 timley but GSTR-9C for the same period is filed late. Will penalty  be levied on late filing of GSTR-9C. If yes, how much and under which section and if no under which section/ruling. If there is any judgement related to this please provide the same,