Interest payable under Section 50 of CGST/SGST Act for delay in filing of GSTR-3B Returns from July 2017 to March 2019 returns - Goods and Services Tax - GST

My client received notice regarding Interest payable under Section 50 of CGST /SGST Act for delay in filing of GSTR-3B Returns from July 2017 to March 2019 returns and in the notice they calculated INTEREST PAYABLE ON CASH SET OFF and also on INTEREST PAYABLE ON ITC SET OFF for the period from July 2017 to March 2019. Please clarify whether we have have to pay interest on ITC Setoff in the particular month along with Net Tax payable after ITC Setoff.