Waiver of interest for some specified Electronic Commerce Operators - S. R. O. No. 767/2022 - Kerala SGST

GOVERNMENT OF KERALA Taxes (B) Department NOTIFICATION G.O.(P) No.101/2022/TAXES. Dated, Thiruvananthapuram, 2nd August, 2022 17th Karkadakam, 1197 S. R. O. No. 767/2022 In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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. 32AAECC3074B1CM 2. 32AACCF0683K1C1 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 Goods and Services Tax Identification Number 32AAHCP1178L1CK 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 of the Governor, RAJESH KUMAR SINGH, Additional Chief Secretary to Government. Explanatory Note (This does not form part of the notification, but is intended to indicate its general purport.) On the recommendation of the Goods and Services Tax Council, the Government have decided to grant waiver in interest for delay in furnishing of certain return in FORM GSTR-8 for certain e-commerce operators registered under Kerala State Goods and Services Tax Act, 2017. The notification is intended to achieve the above object.