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Interest for late filing and payment of tax under GSTR3B

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suppose if a company files gstr 3b for the months of july 18, august 18, sept 18 on 25 jan 2019.here my question is whether they will attract any interest for that 3 months?

(note: due date extentend for the above 3 months was 31.03.19)

explain the answer considering the note point and if any notification from cbec regarding the above question please furnish

Replies (3)
late is waived... interest is still applicable....
Interest is still levied though late fee is waived
interest will be applicable irrespective of late fee is waived or not.


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