The Central Board of Indirect Taxes vide notification dated the 7th June, 2022 has waived interest for the following class of registered persons who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the month of December 2020:
“Electronic commerce operators who could not file the statement due to technical glitch on the portal but had deposited the tax collected under subsection (1) of section 52 for the said month in the electronic cash ledger.”
