CBIC provide waiver of interest for specified electronic commerce operators for specified tax periods (Notification No. 08/2022- Central Tax dated June 07, 2022)

CBIC has waived the interest rate on account of the non-filing of GSTR-8 by certain ecommerce operators under section 52 of the Central Goods and Services Tax Act, 2017(the Act). Electronic Commerce Operators having the prescribed Goods and Services Tax Identification Numbers who could not file the statement under sub-section (4) of section 52 of the said Act, for the month of December 2020, by the due date, due to technical glitch on the portal but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, interest will not be charged from the date of depositing the tax collected under subsection (1) of section 52 of the said Act in the electronic cash ledger till the date of filing of the statement under subsection (4) of section 52.

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