Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods - 08/2022—State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 20th June, 2022. NOTIFICATION Notification No. 08/2022-State Tax Maharashtra Goods and Services Tax Act, 2017. No. GST.1021/C.R.30/Taxation-1. - In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)(hereinafter in this notification referred to as the said Act ), the Government of Maharashtra, 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 for the said month in the electronic cash ledger, namely : 1. 27AAACZ8318D1CL 2. 27AABCB3428P1CQ 3. 27AADCD4946L1CL 4. 27AAICA3918J1CT 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 sub-section (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 sub-section (1) of section 52 for the said months in the electronic cash ledger : 1. 27AAHCP1178L1CB 2. 27AADCM5146R1C6 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 sub-section (4) of section 52. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.