In case of delay in GST filing, the penalty of Rs. 200/- is charged per day. There is no late fee charged in IGST.
When GST Return is not filed, then 10% of the due tax will be the penalty amount of Rs. 10000, whichever is earlier.
When someone commits fraud, then there will be a penalty which is 100% of the due tax or Rs. 10000 – whichever is earlier.