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    <title>Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods</title>
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    <description>Notification sets the interest rate at Nil for listed electronic commerce operators who, due to a portal technical glitch, could not file FORM GSTR-8 for specified months despite depositing the tax collected under section 52(1) in the electronic cash ledger; the waiver covers the period from deposit of the tax until filing of the statement under section 52(4).</description>
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