By mistake, my business filed NIL GSTR-3B returns for June, July, and August 2025, even though we had active sales of ₹11 Lakhs in each of those months.
I want to correct this mistake voluntarily before getting any notice from the tax department.
  1. Can I pay this tax liability with interest using Form DRC-03 under Section 73(5) to get a 0% penalty?
  2. Will the department treat this as a fraud/suppression case (Section 74) just because a NIL return was filed, or can it be cleared as a genuine clerical mistake?
  3. Since the delay is now over a year, should I file one single DRC-03 covering all three months?
I am ready to pay the mandatory 18% interest via cash. Looking forward to advice from CAs and tax professionals. Thank you!