CA Akshay Hiregange (Partner Designate - Audit) 14 September 2020
Please keep in mind interest is applicable on net liability, i.e. interest on cash liability only. Late fees would be applicable as is.
Also notif. 30/2020-CT allowed to take credit without matching ITC in GSTR 3B to GSTR 2A for the period Feb - Aug 2020 with a condition that it is done cumulatively during Sept 2020 GST returns.