But sir as per section 47(2) Any registered person who fails to furnish the return required under section 44 by
the due date shall be liable to pay a late fee of one hundred rupees for every day during which
such failure continues subject to a maximum of an amount calculated at a quarter per cent. of
his turnover in the State or Union territory.
As per the Provision of Section 47(2) of the CGST Act 2017, if a person fails to file GSTR-9 ( Annual Return ) or GSTR-9C ( Reconciliation Statement and Audit Report ) by the due date, then he shall be liable to pay a LATE FEES of Rs. 100 per day per Act ( Rs. 100 under CGST + Rs. 100 under SGST, Total = Rs. 200 per day ).
However, MAXIMUM CEILING LIMIT specified is "QUARTER PERCENT" of his turnover in the State or Union Territory.