Interest waiver for electronic commerce operators: Nil interest where tax was deposited despite portal filing glitch. Nil interest is notified for specified electronic commerce operators who failed to file FORM GSTR-8 by the due date due to a portal technical glitch, where those operators had deposited the tax collected in the electronic cash ledger; the waiver covers listed GSTINs for specified months and applies 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 electronic commerce operators: Nil interest where tax was deposited despite portal filing glitch.
Nil interest is notified for specified electronic commerce operators who failed to file FORM GSTR-8 by the due date due to a portal technical glitch, where those operators had deposited the tax collected in the electronic cash ledger; the waiver covers listed GSTINs for specified months and applies from the date of deposit in the electronic cash ledger until the date of filing the required statement.
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