Notification to waive interest for certain e-commerce operators as per the recommendations of the ITRGC under the HGST Act, 2017. - 37/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 28th June, 2022 No. 37/GST-2. - In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, 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 Serial Number 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. 06AAKCA6148C1C6 2. 06AAHCM7396M1C0 3. 06AACCF0683K1CW 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. 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. 06AAHCP1178L1CF 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. ANURAG RASTOGI, Additional Chief Secretary to Government, Haryana, Excise and Taxation Department.