GSTR-1 filed with all invoices for January, GST paid but GSTR-3B nil return filed

GSTR 3B cannot be revised. Therefore what is said is right. Interest @ 1.5% p.m can be said to be applicable on cash payable for 1 month.

Section 2(117) “valid return” means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full;'

Therefore, just payment into electronic cash ledger is not considered as payment under GST, valid return, i.e. show liability and set off and file GSTR 3B with DSC/EVC - then it is considered as payment made.

No other alternative. Suggest to delay GSTR 3B filing and file correctly instead of next month.

Yes. I am speaking for the next time. Now no alternative.

Basis of 1.5% per month = 18% per annum / 12 months.

I agree that you can adjust next month but interest can be demanded.

Whether you have said GST Dept wordings in writing? Also, some GST dept officers are not trained in the law as yet, and may give incorrect information. 

The notices for interest come from Central servers. And the law applies to everyone equally. 

Hope this clarifies.

Thank you Raja sir. Will try and be consistent