Nil rate of interest for specified electronic commerce operators for specified tax periods in FORM GSTR-8

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e operators for specified tax periods in FORM GSTR-8 - Notification - Orders - Issued. Revenue (CT-II) Department G.O.Ms.No. 117 Dated: 27-10-2022. Read the following:- 1. Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Customs, New Delhi, Notification No. 08/2022 - Central Tax, dt. 07-06-2022. 2. From the Commissioner of Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le by the due date, for the period mentioned in the corresponding entry in column (4) of the said Table, namely:- TABLE Sl. No. Class of registered persons Months Period for which interest is to be Nil (1) (2) (3) (4) 1. Electronic commerce operators having the following Goods and Services Tax Identification Numbers who could not file the statement under sub-sectio....