Waiver of Interest for electronic commerce operators where required e commerce statements failed due to portal glitch; interest set to nil. Interest is notified as Nil for specified electronic commerce operators who, owing to a technical portal glitch, could not file the required e commerce statement by the due date but had deposited the tax collected in the electronic cash ledger; the waiver applies from the date of deposit until the date of filing of the statement.
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.
Waiver of Interest for electronic commerce operators where required e commerce statements failed due to portal glitch; interest set to nil.
Interest is notified as Nil for specified electronic commerce operators who, owing to a technical portal glitch, could not file the required e commerce statement by the due date but had deposited the tax collected in the electronic cash ledger; the waiver applies from the date of deposit until the date of filing of the statement.
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