Interest waiver: specified GST registrants receive nil interest for late GSTR 3B filing due to portal technical glitch. Notification sets interest rate to Nil for specified registered persons required to furnish FORM GSTR-3B but unable to file by the due date due to a portal technical glitch, provided they had sufficient balance in their electronic cash ledger or electronic credit ledger or had deposited the required amount through challan; the nil interest applies from the due date of filing to the actual date of furnishing the return for the listed GSTINs and months.