Interest waiver for e commerce operators who deposited collected tax but couldn't file GSTR 8 due to portal glitch. Notification sets the rate of interest at Nil for specified electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; the Nil interest period runs from the date of deposit in the electronic cash ledger until the date of filing the required 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.
Interest waiver for e commerce operators who deposited collected tax but couldn't file GSTR 8 due to portal glitch.
Notification sets the rate of interest at Nil for specified electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; the Nil interest period runs from the date of deposit in the electronic cash ledger until the date of filing the required statement.
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