Waiver of interest for electronic commerce operators unable to file required e commerce statements due to portal technical glitches, interest nil. Notification prescribes a nil interest rate for specified electronic commerce operators who could not file the mandated e commerce statement due to portal technical glitches; the waiver covers the period from deposit of tax into the electronic cash ledger until filing of the statement and applies only to the listed GSTINs and months specified in the Table.
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Provisions expressly mentioned in the judgment/order text.
Waiver of interest for electronic commerce operators unable to file required e commerce statements due to portal technical glitches, interest nil.
Notification prescribes a nil interest rate for specified electronic commerce operators who could not file the mandated e commerce statement due to portal technical glitches; the waiver covers the period from deposit of tax into the electronic cash ledger until filing of the statement and applies only to the listed GSTINs and months specified in the Table.
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