Notification to provide waiver of interest for specified electronic commerce operators for specified tax periods - 15208-FIN-CT1-TAX-0001-2022 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT NOTIFICATION The 20th June, 2022 S.R.O. No . - In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Goods and Services Tax 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) thereof, 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. 02AACCF0683K1C4 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. [15208-FIN-CT1-TAX-0001-2022] By order of the Governor Under Secretary to the Government