[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 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 sub-section (1) of section 52 of the said Act 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. 27AAICA3918J1CT
  57. 24AACCF0683K1CY
  58. 07AACCF0683K1CU
  59. 07AAICA3918J1CV

December, 2020

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 sub-section (4) of section 52 of the said Act

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

 

  1. 06AAHCP1178L1CF
  2. 07AAHCP1178L1CD
  3. 19AAHCP1178L1C8
  4. 24AAHCP1178L1CH
  5. 27AAHCP1178L1CB
  6. 29AAHCP1178L1C7
  7. 32AAHCP1178L1CK
  8. 33AAHCP1178L1CI
  9. 36AAHCP1178L1CC
  10. 07AADCM5146R1C8
  11. 27AADCM5146R1C6
  12. 29AADCM5146R1C2

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 sub-section (4) of section 52 of the said Act

 

 

 [F. No. CBIC- 20006/26/2021-GST]  

 

 

(Rajeev Ranjan)  

Under Secretary to the Government of India