Interest waiver for e-commerce operators where portal glitches prevented GSTR 8 filing, provided tax was deposited in ledger. Notification sets the interest rate at Nil for listed electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 for specified months despite depositing the tax collected under section 52(1) in the electronic cash ledger; the waiver covers the period from deposit of the tax until filing of the statement under section 52(4).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Interest waiver for e-commerce operators where portal glitches prevented GSTR 8 filing, provided tax was deposited in ledger.
Notification sets the interest rate at Nil for listed electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 for specified months despite depositing the tax collected under section 52(1) in the electronic cash ledger; the waiver covers the period from deposit of the tax until filing of the statement under section 52(4).
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