Notification No. 08/2022
Date: June 7, 2022
Subject: Waiver of interest for specified electronic commerce operators for delayed filing of FORM GSTR-8.
Description:
The rate of interest is notified as nil for specified electronic commerce operators who failed to file FORM GSTR-8 due to technical glitches. The waiver applies to specified tax periods where tax had already been deposited in the electronic cash ledger. Eligible GSTINs and applicable periods are specified in the notification.
Effective Date:
7 June 2022