The Central Board of Indirect Taxes has waived interest for the following class of registered persons who were required to provide a statement in FORM GSTR-8 but did not do so for the month of December 2020.
Due to a technical glitch on the portal, electronic commerce operators who were unable to file the statement under sub-section (4) of section 52 of the said Act by the due date for the month of December 2020, but had deposited the tax collected under sub-section (1) of section 52 for the said month in the electronic cash ledger, interest will not be charged from the date of depositing the tax collected under sub-section (1) of section 52 for the said month.
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