TaxTMI 
TaxTMI 
We have filed Nil GSTR-3B and GSTR-1 for FY 2019-20. However upon realizing it filed FY 2019-20 Supply data in months of April to Sep 2020 . Department issued notice u/s 74 for filing NIL return during FY 2019-2020. Is any default on our part. We have not paid interest.
SECTION 37 (3)
20 Mar 2021 
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Interest and penalty for suppressed supplies after filing NIL returns may be contested where no revenue loss occurred.
Omission of supplies in the correct return period gives rise to tax, interest from the original due date until discharge or set off, and late fee; discharging tax by debiting the electronic credit ledger satisfies the tax liability but does not by itself negate the interest timing rule. If invoices were uploaded later, the revenue may allege suppression and require the taxpayer to prove bona fides; administrative practice may treat isolated rectifications without revenue loss as procedural lapses where interest or penalty enforcement is sometimes moderated, but such positions should be addressed in response to notices with supporting records. (AI Summary)
Omission of supplies in the correct return period gives rise to tax, interest from the original due date until discharge or set off, and late fee; discharging tax by debiting the electronic credit ledger satisfies the tax liability but does not by itself negate the interest timing rule. If invoices were uploaded later, the revenue may allege suppression and require the taxpayer to prove bona fides; administrative practice may treat isolated rectifications without revenue loss as procedural lapses where interest or penalty enforcement is sometimes moderated, but such positions should be addressed in response to notices with supporting records. (AI Summary)