The CBIC vide Notification No. 08/2022–Central Tax dated June 7, 2022 has notified the waiver of interest for certain Electronic Commerce Operators (“E-Commerce Operators”) for specified tax periods, who failed to furnish the statement in FORM GSTR-8 [i.e. Statement for Collection of Tax at Source (“TCS”)] for TCS under Section 52(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) by the due date, in a following manner:
|
Sl. No. |
Class of registered persons | Months |
Period for which interest is to be Nil |
|
1. |
E-Commerce Operators having the following Goods and Services Tax Identification Numbers who could not file the statement under Section 52(4)of the CGST 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 Section 52(1) of the CGST Act for the said month in the electronic cash ledger, namely :– 1. 02AACCF0683K1C4 2. 03AAECC3074B1CN 3. 04AACCF0683K1C0 4. 06AAKCA6148C1C6 5. 07AABCB3428P1CS 6. 07AACCO1714E1C8 7. 07AADCI2004E1CK 8. 08AAACZ8318D1CL 9. 08AABCB3428P1CQ 10. 08AACCO1714E1C6 11. 08AAHCM4763C1CS 12. 09AABCB3428P1CO 13. 09AABCT1559M1C8 14. 19AABCR4726Q1C2 15. 19AABCT1559M1C7 16. 21AACCF0683K1C4 17. 23AABCB3428P1CY 18. 27AAACZ8318D1CL 19. 32AAECC3074B1CM 20. 33AACCO1714E1CD 21. 03AACCF0683K1C2 22. 06AAHCM7396M1C0 23. 07AAACZ8318D1CN 24. 07AADCD4946L1CN 25. 07AAECC3074B1CF 26. 07AAKCA6148C1C4 27. 08AAECM9636P1CY 28. 08AAKCA6148C1C2 29. 09AAECC3074B1CB 30. 10AACCF0683K1C7 31. 10AAICA3918J1C8 32. 19AADCD4946L1CI 33. 23AADCD4946L1CT 34. 24AAHCM4763C1CY 35. 27AABCB3428P1CQ 36. 32AACCF0683K1C1 37. 36AAACZ8318D1CM 38. 29AAFCD0915M1CS 39. 03AAICA3918J1C3 40. 06AACCF0683K1CW 41. 08AACCF0683K1CS 42. 09AADCD4946L1CJ 43. 19AACCF0683K1CP 44. 19AAICA3918J1CQ 45. 24AACCO1714E1CC 46. 27AADCD4946L1CL 47. 29AACCF0683K1CO 48. 29AADCD4946L1CH 49. 33AACCF0683K1CZ 50. 33AAICA3918J1C0 51. 36AADCD4946L1CM 52. 36AAICA3918J1CU 53. 09AACCF0683K1CQ 54. 09AAICA3918J1CR 55. 08AAICA3918J1CT 56. 24AAICA3918J1CZ 57. 27AAICA3918J1CT 58. 24AACCF0683K1CY 59. 07AACCF0683K1CU 60. 07AAICA3918J1CV |
December, 2020 |
From the date of depositing the tax collected under Section 52(1) of the CGST Act in the electronic cash ledger till the date of filing of statement under Section 52(4) of the CGST Act. |
|
2. |
E-Commerce Operators having the following Goods and Services Tax Identification Numbers who could not file the statement under Section 52(4) of the CGST 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 Section 52(1) of the CGST Act for the said months in the electronic cash ledger:–
1. 06AAHCP1178L1CF 2. 07AAHCP1178L1CD 3. 19AAHCP1178L1C8 4. 24AAHCP1178L1CH 5. 27AAHCP1178L1CB 6. 29AAHCP1178L1C7 7. 32AAHCP1178L1CK 8. 33AAHCP1178L1CI 9. 36AAHCP1178L1CC 10. 07AADCM5146R1C8 11. 27AADCM5146R1C6 12. 29AADCM5146R1C2 |
September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021. |
From the date of depositing the tax collected under Section 52(1) of the CGST Act in the electronic cash ledger till the date of filing of statement under Section 52(4) of the CGST Act. |
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009342/ENG/Notifications
We have recently released the 7th Edition (May, 2022) of our book on Goods and Services Tax, titled, “GST LAW AND COMMENTARY – WITH ANALYSIS AND PROCEDURES”, updated with the Finance Act, 2022 in a set of 4 Volumes. We thank you all for the support and your enduring response.
Have a look at the complete tour of the Book at: https://cutt.ly/nF6O0oN
Order your copy now and be a part of the GST learning excursion in the most comprehensive and lucid form !!
For more details and purchase online at: https://cutt.ly/RFMox8D