Waiver of interest for certain e-commerce operators for delayed GSTR-8 filings due to portal glitch, interest set to nil until filing. Interest is waived (rate set to Nil) for specified electronic commerce operators who, due to a technical portal glitch, could not file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; the waiver covers the period from the date of deposit in the electronic cash ledger until the date of filing the required statement under sub-section (4) of section 52.
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Provisions expressly mentioned in the judgment/order text.
Waiver of interest for certain e-commerce operators for delayed GSTR-8 filings due to portal glitch, interest set to nil until filing.
Interest is waived (rate set to Nil) for specified electronic commerce operators who, due to a technical portal glitch, could not file FORM GSTR-8 by the due date but had deposited the tax collected in the electronic cash ledger; the waiver covers the period from the date of deposit in the electronic cash ledger until the date of filing the required statement under sub-section (4) of section 52.
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