Nil interest for e commerce operators who deposited collected tax but could not file required returns due to portal glitch. Nil rate of interest is notified for specified electronic commerce operators who could not furnish FORM GSTR-8 for December 2020 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 the date of filing the required statement.