Notice under sec 74 cgst act

Dear,

Members,

I got a Notice under Sec 74 of CGST Act for GSTR3B Vs GSTR1 difference in turnover and difference tax payable under sec 50, but before the show cause notice i paid the said tax under voluntarily payment 73(5), now the GST officer said pay Interest and Penality for tax already you paid under Voluntarily payment. Please suggest me is that compulsory to pay interest and Penality for tax paid before the show cause notice.

Example : September month  2017 Tax i paid in July 2018 Voluntarily under sec 73(5), Now he is asking for 10 Months interest 24% and Penality 25% on tax amount.

Its very Urgent dear members. Thanking you advance. Please reply if any suggestions or comments.

From

S S Tanush

CMA Final