Late fees & Penalty for delay/ Non-filing of GSTR 9 and GSTR 9C under GST ACT

Delay/ Non-filing of GSTR 9:

Late fees of Rs 200 per day of delay subject to a maximum cap of
an amount at 0.25% of total turnover in respective State/UT

 Delay/ Non-filing of GSTR 9C:

No specific provision, Hence, subject to a general penalty of Rs 25,000 per State/UT.