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

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Full Text of the Document

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....7/Ss.50 and 148/2023.-In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the rate of interest per annum to be 'Nil', for the class of registered persons....