Penalty for late filing of GSTR-9C

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,

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Quick Summary
This discussion addresses whether a penalty is levied for the late filing of GSTR-9C, even if the GSTR-9 annual return was submitted on time. It explores the relevant sections of the law, potential penalties, and seeks clarification on any existing rulings or case law that might exempt certain turnover thresholds from this penalty.

How much was the turnover amount of That assessee. No questions till turnover 2 Cr.

Penalty is levied only on late filing of GSTR-9 and not on 9C

is there any ruling or case law

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