Dear Experts,
In the GSTR3B of November, 19 there is unpaid GST of about Rs. 20000 due to miscalculation of sale invoices. At the time of filing I had enough ITC balance to pay the correct GST liability. Should I pay interest @ 18% p.a on the unpaid GST amount in the GSTR3B of December, 2019 even if I have enough ITC balance to pay the extra unpaid GST liability at the time of filing?