Nil interest waiver for specified e commerce operators for delayed GSTR 8 filings due to portal technical glitch. Rate of interest is notified as Nil for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical portal glitch, provided they had deposited the tax collected in the electronic cash ledger; the nil interest applies from the date of deposit of the collected tax until the date of filing the statement, and is limited to the GSTINs and months listed in the notification.
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.
Nil interest waiver for specified e commerce operators for delayed GSTR 8 filings due to portal technical glitch.
Rate of interest is notified as Nil for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical portal glitch, provided they had deposited the tax collected in the electronic cash ledger; the nil interest applies from the date of deposit of the collected tax until the date of filing the statement, and is limited to the GSTINs and months listed in the notification.
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