Interest waiver for electronic commerce operators: nil interest where GSTR statements were delayed due to portal technical glitch. Notification designates interest as Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; relief applies from the date of deposit until the date of filing the 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 GSTR statements were delayed due to portal technical glitch.
Notification designates interest as Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; relief applies from the date of deposit until the date of filing the statement.
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