Interest attractions

ankush soni (student) (100 Points)

15 June 2020  
dear experts
please guide us on the situation where an assessee has filed GSTR3b for the month of January 2020, Feb 2020 e
and March 2020 as a nil return and also filed GST R1 as a nil timely even there was turnovers in all the respective 3 months. but in calculation there was no GST liability at all in any of the month because of the excess availability of ITC I mean the liability was zero after adjusting the ITC available for each respective month.
now when the assessee files GST r3b for the month of April 2020 he filled all the turnover of above mentioned three months.
the question is the liability of all the three months is zero because of the access availability of ITC wheather interest will be leviable in any manner at the time of filing the GST r3b of April month.