Regarding non filing of GSTR-9C (but GSTR-9 filed) Sec-47 Penalty for non filing of return u/s 44

Respected Sir/Madam

Regarding non filing of GSTR-9C (but GSTR-9 filed) Sec 47 - Penalty for non filing of return under section 44 (i.e. GSTR-9)

But GSTR-9C is not a Return, Hence no penalty fixed for non filing of GSTR-9C as per section 47. But how can a Circular No. 246/03/2025-GST Dated the 30th January, 2025 Subject: Clarification on applicability of late fee for delay in furnishing of FORM GSTR-9C- reg.

Experts opinion required for further clarity in this regard.