What is the penalty for late filing of GSTR-9C please provide relevant section reference

Reply—GSTR-9C is required to be filed u/s 44(2) of CGST Act.  As per Section 47 of CGST Act, any registered person who fails to furnish the return required under section 44 (annual return GSTR-9/9C) 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 percent of his turnover in the State or Union territory. 

There is no separate or specific penalty for non filing GSTR-9C.