Central Tax Notification No 08 of 2022 dt 07th June, 2022 under GST

 

 

Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

The extract of GST Notification No. 08/2022- Central Tax is given below: 

Notification No. 08/2022- Central Tax, GST

 

[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 07^th 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.		Class of registered persons			Months	Period for which interest
No.						is to be Nil
(1)			(2)		(3)	(4)
1.	Electronic	commerce	operators  having		the   December, 2020	Fromthe	date	of
	following	Goods	and	Services	Tax	depositing	the	tax
	Identification Numbers who could not file the					collected	under	sub-
	statement under sub-section (4) of section 52 of					section (1) of section 52
	the said Act, for the month of December, 2020,					of  the  said  Act  in  the
	by the due-date, due to technical glitch on the					electronic cash ledger till
	portal but had deposited the tax collected under					the  date  of  filing  of
	sub-section (1) of section 52 for the said month					statement	under	sub-
	in the electronic cash ledger, namely :–					section (4) of section 52.

 

 

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2.	Electronic	commerce	operators  having		the	September,	2020,	Fromthe	date	of
	following	Goods	and	Services	Tax	October,	2020,	depositing	the	tax
	Identification Numbers who could not file the					November,	2020,	collected	under	sub-
	statement under sub-section (4) of section 52 of					December,	2020  and	section (1) of section 52
	the  said  Act  for  the  months  mentioned  in					January, 2021.		of  the  said  Act  in  the
	column (3), by the due-date, due to technical							electronic cash ledger till
	glitch on the portal but had deposited the tax							the  date  of  filing  of
	collected under sub-section (1) of section 52 for							statement	under	sub-
	the said months in the electronic cash ledger:–							section (4) of section 52.

 

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