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of <h1>Interest Waiver for E-Commerce Operators on Late FORM GSTR-8 Filing Due to Technical Issues u/s 52(1) CGST Act.</h1> The notification by the Ministry of Finance, Central Board of Indirect Taxes and Customs, waives the interest for certain electronic commerce operators who failed to file the required statement in FORM GSTR-8 by the due date due to technical glitches. This waiver applies to operators who had deposited the tax collected under section 52(1) of the Central Goods and Services Tax Act, 2017, into the electronic cash ledger. The waiver covers specified tax periods, including December 2020 for some operators and September 2020 to January 2021 for others, effective from the tax deposit date until the statement filing date.
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