Nil interest for e-commerce operators unable to file GSTR-8 due to portal glitch when tax was deposited. Notification sets interest rate at Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 under sub-section (4) of section 52 by the due date but had deposited tax collected under sub-section (1) of section 52 in the electronic cash ledger; Nil interest applies from the date of deposit until the date of filing of the statement for the GSTINs and months listed in the notification's Table.
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Nil interest for e-commerce operators unable to file GSTR-8 due to portal glitch when tax was deposited.
Notification sets interest rate at Nil for specified electronic commerce operators who, due to a portal technical glitch, failed to file FORM GSTR-8 under sub-section (4) of section 52 by the due date but had deposited tax collected under sub-section (1) of section 52 in the electronic cash ledger; Nil interest applies from the date of deposit until the date of filing of the statement for the GSTINs and months listed in the notification's Table.
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