Waiver of interest for specified electronic commerce operators for specified tax periods

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.....50 (1) (4) TH:- In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby notifies the rate of interest per annum to be 'Nil', for the class of registered persons mentioned in column (2) of the T....

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.... electronic cash ledger, namely :- 1. 24AAHCM4763C1CY 2. 24AACCO1714E1CC 3. 24AAICA3918J1CZ 4. 24AACCF0683K1CY December, 2020 From the date of depositing the tax collected under sub-section (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of statement under sub-section (4) of section 52. 2. Electronic commerce operators having the following Good....