Penalty for late filling of GSTR 9

As per Section Section, 47(2) provides that where any registered person fails to furnish an annual return
by the due date

1. total late fees would be  Rs. 200 ( Rs. 100 under CGST Law + Rs. 100 under SGST Law)
2. subject to a maximum of 0.50% (0.25% under CGST Law + 0.25% under SGST Law) of his turnover in the State or Union territory.