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Under reported gst liability or excess claim itc in gstr-3b

Querist : Anonymous (Querist) 13 March 2019 This query is : Resolved 
Sir, Please say the solution in these cases (1) If in GSTR-3B of Aug'17 Excess GST Claimed mistakely (2) Under GST Reported In GSTR 3B in Nov'2017 mistakely but in GSTR-1 Correct GST Liability shown (3) GSTR-3B Nill Submitted in September'17 but in GSTR-1 shown correct Sales & GST Output Liability. These mistakes identified now. Pleases say can interest on Excess itc claimed or under liability reported waive. Is GST officer has power to waive interest?
Thanks & Regards

Dr J C Vashista (Expert) 14 March 2019
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