Nil interest for specified e commerce operators where tax was deposited but FORM GSTR 8 was delayed due to portal failure. Nil rate of interest is notified for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical glitch on the portal, provided they had deposited the tax collected in the electronic cash ledger; interest is Nil from the date of deposit until the date of filing the statement, and specified GSTINs and months are listed.
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 for specified e commerce operators where tax was deposited but FORM GSTR 8 was delayed due to portal failure.
Nil rate of interest is notified for specified electronic commerce operators who could not file FORM GSTR-8 by the due date due to a technical glitch on the portal, provided they had deposited the tax collected in the electronic cash ledger; interest is Nil from the date of deposit until the date of filing the statement, and specified GSTINs and months are listed.
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