Waiver of interest for specified electronic commerce operators for specified tax periods

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..... 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 .....

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..... ices 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 .....

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..... 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 .....

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