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Notification 08/2022 – Waiver of interest for specified electronic commerce operators

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Notification 08/2022

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification No. 08/2022 – Central Tax

New Delhi, the 07th June, 2022 G.S.R…….(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 sub-section (1) of section 52 for the said month in the electronic cash ledger, namely :–

1.    02AACCF0683K1C4

2.    03AAECC3074B1CN

3.    04AACCF0683K1C0

4.    06AAKCA6148C1C6

5.    07AABCB3428P1CS

6.    07AACCO1714E1C8

7.    07AADCI2004E1CK

8.    08AAACZ8318D1CL

9.    08AABCB3428P1CQ

10. 08AACCO1714E1C6

11. 08AAHCM4763C1CS

12. 09AABCB3428P1CO

13. 09AABCT1559M1C8

14. 19AABCR4726Q1C2

15. 19AABCT1559M1C7

16. 21AACCF0683K1C4

17.     23AABCB3428P1CY

18.            27AAACZ8318D1CL

19.            32AAECC3074B1CM

20.            33AACCO1714E1CD

21.            03AACCF0683K1C2

22.            06AAHCM7396M1C0

23.            07AAACZ8318D1CN

24.            07AADCD4946L1CN

25.            07AAECC3074B1CF

26.            07AAKCA6148C1C4

27.            08AAECM9636P1CY

28.            08AAKCA6148C1C2

29.            09AAECC3074B1CB

30.            10AACCF0683K1C7

31.            10AAICA3918J1C8

32.            19AADCD4946L1CI

33.            23AADCD4946L1CT

34.            24AAHCM4763C1CY

35.            27AABCB3428P1CQ

36.            32AACCF0683K1C1

37.            36AAACZ8318D1CM

38.            29AAFCD0915M1CS

39.            03AAICA3918J1C3

40.            06AACCF0683K1CW

41.            08AACCF0683K1CS

42.            09AADCD4946L1CJ

43.            19AACCF0683K1CP

44.            19AAICA3918J1CQ

45.            24AACCO1714E1CC

46.            27AADCD4946L1CL

47.            29AACCF0683K1CO

48.            29AADCD4946L1CH

49.            33AACCF0683K1CZ

50.            33AAICA3918J1C0

51.            36AADCD4946L1CM

52.            36AAICA3918J1CU

53.            09AACCF0683K1CQ

54.            09AAICA3918J1CR

55.            08AAICA3918J1CT

56.            24AAICA3918J1CZ

57.           27AAICA3918J1CT

58.         24AACCF0683K1CY

59.          07AACCF0683K1CU

60.          07AAICA3918J1CV

December, 2020From the date of depositing the tax collected under sub-

section (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.

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 sub-section (1) of section 52 for the said months in the electronic cash ledger:–

1. 06AAHCP1178L1CF

2. 07AAHCP1178L1CD

3. 19AAHCP1178L1C8

4. 24AAHCP1178L1CH

September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021.From the date of depositing the tax collected under sub-

section (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.

5.    27AAHCP1178L1CB

6.    29AAHCP1178L1C7

7.    32AAHCP1178L1CK

8.    33AAHCP1178L1CI

9.    36AAHCP1178L1CC

10. 07AADCM5146R1C8

11. 27AADCM5146R1C6

12. 29AADCM5146R1C2

 [F. No. CBIC- 20006/26/2021-GST]

(Rajeev Ranjan)

Under Secretary to the Government of India