Penalty for late filing of GSTR-9C

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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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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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