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 persons | Months | Period 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, 2020 | 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 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, 2021 | 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 statement under subsection (4) of section 52. |
[F. No. CBIC-20006/26/2021-GST]
RAJEEV RANJAN, Under Secy.