Nil interest for specified e commerce operators where tax was deposited but statement filing was delayed due to a portal glitch. Notification prescribes the rate of interest as Nil for specified registered persons who failed to furnish the statement in FORM GSTR-8 for the identified month due to a portal glitch but had deposited the tax collected in the electronic cash ledger; the Nil interest period runs from the date of deposit of the tax collected until the date of filing the required statement.