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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 prescribes a Nil interest rate for specified electronic commerce operators who failed to furnish the GSTR-8 statement by the due date due to a technical portal glitch, on the condition that they had deposited the tax collected in the electronic cash ledger. The waiver covers identified GSTINs for December 2020 and for September 2020-January 2021. The interest is waived from the date of deposit of the tax collected in the electronic cash ledger until the date of filing the GSTR-8 statement.</description>
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      <description>Notification prescribes a Nil interest rate for specified electronic commerce operators who failed to furnish the GSTR-8 statement by the due date due to a technical portal glitch, on the condition that they had deposited the tax collected in the electronic cash ledger. The waiver covers identified GSTINs for December 2020 and for September 2020-January 2021. The interest is waived from the date of deposit of the tax collected in the electronic cash ledger until the date of filing the GSTR-8 statement.</description>
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