Interest waiver for e-commerce operators: Nil interest where tax collected was deposited but GSTR-8 filing was delayed due to portal glitch. Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to file FORM GSTR-8 for December 2020 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger; the waiver covers the period from deposit of the collected tax until filing of the statement and applies only to the GSTINs and period listed in the notification table.
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Interest waiver for e-commerce operators: Nil interest where tax collected was deposited but GSTR-8 filing was delayed due to portal glitch.
Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to file FORM GSTR-8 for December 2020 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger; the waiver covers the period from deposit of the collected tax until filing of the statement and applies only to the GSTINs and period listed in the notification table.
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