Waiver of interest for specified electronic commerce operators for specified tax periods - 08/2022-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 2 nd July, 2022 Notification No. 08/2022-State Tax Gujarat Goods and Services Tax Act, 2017 No. (GHN-43) GST-2022/S.50 (1) (4) TH :- In exercise of the powers conferred by sub- section (1) of section 50 read with section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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) 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. 24AAHCM4763C1CY 2. 24AACCO1714E1CC 3. 24AAICA3918J1CZ 4. 24AACCF0683K1CY 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 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. By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government