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    <title>Waiver of the interest levied on late filling of GST return for the specified (four) registered person.</title>
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    <description>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.</description>
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      <description>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.</description>
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