GST Notification No. 08/2022–Central Tax for waiver of Interest for Electronic Commerce Operators

GST Notification No. 08/2022–Central Tax to provide waiver of interest for specified electronic commerce operators for specified tax periods.

GST Notification No. 08/2022–Central Tax: Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 7th June, 2022
No. 08/2022 –Central Tax

G.S.R. 429(E).—In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months mentioned in the corresponding entry in column (3) of the said Table 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 personsMonthsPeriod 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-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 subsection (1) of section 52 for the said month in the electronic cash ledger, namely :–

02AACCF0683K1C4
03AAECC3074B1CN
04AACCF0683K1C0
06AAKCA6148C1C6
07AABCB3428P1CS
07AACCO1714E1C8
07AADCI2004E1CK
08AAACZ8318D1CL
08AABCB3428P1CQ
08AACCO1714E1C6
08AAHCM4763C1CS
09AABCB3428P1CO
09AABCT1559M1C8
19AABCR4726Q1C2
19AABCT1559M1C7
21AACCF0683K1C4
23AABCB3428P1CY
27AAACZ8318D1CL
32AAECC3074B1CM
33AACCO1714E1CD
03AACCF0683K1C2
06AAHCM7396M1C0
07AAACZ8318D1CN
07AADCD4946L1CN
07AAECC3074B1CF
07AAKCA6148C1C4
08AAECM9636P1CY
08AAKCA6148C1C2
09AAECC3074B1CB
10AACCF0683K1C7
10AAICA3918J1C8
19AADCD4946L1CI
23AADCD4946L1CT
24AAHCM4763C1CY
27AABCB3428P1CQ
32AACCF0683K1C1
36AAACZ8318D1CM
29AAFCD0915M1CS
03AAICA3918J1C3
06AACCF0683K1CW
08AACCF0683K1CS
09AADCD4946L1CJ
19AACCF0683K1CP
19AAICA3918J1CQ
24AACCO1714E1CC
27AADCD4946L1CL
29AACCF0683K1CO
29AADCD4946L1CH
33AACCF0683K1CZ
33AAICA3918J1C0
36AADCD4946L1CM
36AAICA3918J1CU
December, 2020From 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 statement under subsection (4) of section 52.
2.Electronic commerce operators having the following 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 months mentioned in column (3), by the due-date, due to technical glitch on the portal but had deposited the tax collected under subsection (1) of section 52 for the said months in the electronic cash ledger:–

06AAHCP1178L1CF
07AAHCP1178L1CD
19AAHCP1178L1C8
24AAHCP1178L1CH
27AAHCP1178L1CB
29AAHCP1178L1C7
32AAHCP1178L1CK
33AAHCP1178L1CI
36AAHCP1178L1CC
07AADCM5146R1C8
27AADCM5146R1C6
29AADCM5146R1C2
September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021From 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 statement under subsection (4) of section 52.

[F. No. CBIC-20006/26/2021-GST]
RAJEEV RANJAN, Under Secy.


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