Notification No. 07/2024
Date: April 8, 2024
Subject: Waiver of interest for delayed filing of FORM GSTR-3B for specified registered persons due to technical glitches
Description:
Rate of interest is notified as ‘Nil’ for delayed filing of FORM GSTR-3B for specified tax periods.
The waiver applies where delay occurred due to technical issues despite sufficient balance or payment.
Effective Date of Notification:
08 April 2024