Nil interest for e-commerce operators unable to file GSTR-8 on time due to portal glitch, subject to tax deposit. Interest under the Uttar Pradesh Goods and Services Tax Act was notified as Nil for specified electronic commerce operators who could not file FORM GSTR-8 for December 2020 by the due date because of a technical glitch on the portal, provided the tax collected was deposited in the electronic cash ledger. The Nil rate applies from the date of deposit until filing of the statement.