Interest on Tax Liability Difference between GSTR1 and 3B

Dear Experts

We have correctly filed GSTR1 of March 2018 showing tax liability of say Rs. 1 Lac

but at the time of filling GSTR3B we have mistakenly written tax liability of 10K instead of 1 Lacs
and in case of ITC also
we have mistakenly written 12k instead of actual ITC of Rs. 1.2 Lac as per GSTR2A.

and later on we have rectified this mistake in next GSTR3B of April 2018 where no payment made through cash ledger as there is sufficient balance in credit ledger.

now we have received notice u/s 50(1) from dept for payment of Interest on delay in discharge of liability.

our balance in electronic credit ledger as on 28 February 2018 is 70k

kindly suggest.
Replies (2)
Quick Summary
This discussion addresses a common GST issue where a company filed GSTR1 with a Rs. 1 Lac tax liability but mistakenly reported only Rs. 10K in GSTR3B. They also made an error with Input Tax Credit (ITC). Although rectified in the next GSTR3B using existing credit ledger balance, the company has received a notice for interest under Section 50(1) due to the delayed discharge of liability. The query seeks advice on how to proceed with the interest payment notice.

Pay the amount as per Notice...
More careful approach is desirable.

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