As per section 122 of GST act penalty of Rs.10,000 or amount of tax evaded or any short tax liability (whichever is higher) will be charge in case of failure to file return.
Hence, if any person fails to take gst registration and his total tax liability after tax calculation is Rs. 1,00,000. Then the penalty for failure to take GST registration is shall be Rs. 1,00,000 or Rs. 10,000 whichever is higher.
As per GST act, there is a direct penalty for failure to take GST registration in India and the same is levied even in case of late GST registration.