The penalty for not registering under the Goods and Services Tax (GST) in India can vary based on the nature of the offense and the duration of non-compliance. Here are some key points related to GST registration penalties:

Late Registration Penalty:

1. If a business is required to register for GST but fails to do so within the stipulated time, it may attract a late registration penalty. The penalty is calculated from the date the business became liable to register.

Penalty Amount:

1. The penalty amount is typically a percentage of the tax amount that should have been paid. The specific percentage can vary, and it may be different for central and state GST.

Daily Penalty for Continuous Default:

1. In cases of continuous default, there might be a daily penalty until the business complies with the registration requirements.

Additional Consequences:

1. Apart from financial penalties, non-compliance with GST registration requirements can lead to legal consequences, including the authorities taking necessary actions to ensure compliance.

Voluntary Disclosure and Compliance:

1. If a business voluntarily discloses its failure to register and pays any outstanding tax along with interest, the authorities may consider it favorably, and the penalty amount could be reduced.