Notification to waive interest for certain e-commerce operators as per the recommendations of the ITRGC under the HGST Act, 2017. - 37/GST-2 - Haryana SGST
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Interest waiver for e commerce operators: nil interest where GSTR 8 could not be filed due to portal glitch after tax deposit. Notification under the Haryana GST Act sets the rate of interest to 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 applies from the date of deposit until the date of filing the statement under sub section (4) of section 52.
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Provisions expressly mentioned in the judgment/order text.
Interest waiver for e commerce operators: nil interest where GSTR 8 could not be filed due to portal glitch after tax deposit.
Notification under the Haryana GST Act sets the rate of interest to 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 applies from the date of deposit until the date of filing the statement under sub section (4) of section 52.
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