Interest waiver for specified e commerce operators where GSTR 8 was unfiled but tax deposited, interest set nil. Notification sets the rate of interest to Nil for listed electronic commerce operators who failed to file FORM GSTR 8 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger. The Nil interest applies from the date of deposit of the tax until filing of the statement under sub section (4) of section 52 for the specified months and taxpayers identified by GSTIN in the Table.
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 specified e commerce operators where GSTR 8 was unfiled but tax deposited, interest set nil.
Notification sets the rate of interest to Nil for listed electronic commerce operators who failed to file FORM GSTR 8 by the due date due to a portal technical glitch, provided they had deposited the tax collected in the electronic cash ledger. The Nil interest applies from the date of deposit of the tax until filing of the statement under sub section (4) of section 52 for the specified months and taxpayers identified by GSTIN in the Table.
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