Penalty will be levied in this case as turnover exceeds 2 crores rupees then gstr 9 is compulsory to file but gstr 9c is optional as turnover is less than 5 crores rupees.
The late fees for not filing the GSTR 9 within the due date is Rs 100 per day, per act. That means late fees of Rs 100 under CGST and Rs 100 under SGST will be applicable in case of delay. Thus, the total liability is Rs 200 per day of default.
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