Your query is not properly understandable to me but what i comprehend is that your question is 'whether interest is payable for late filing of GST return and tax was payable'.
Reply
As per section 50 of CGST Act, 2017 read with notification no. 13/2017-Central Tax, dated 28-06-2017 you need to pay interest at the rate of 18%.
If the query is not resolved you may contact me in person.
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