[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 08/2022 – Central Tax
New Delhi, the 07th June, 2022
G.S.R.......(E).- In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, 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. 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
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.
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
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:–
1. 06AAHCP1178L1CF
2. 07AAHCP1178L1CD
3. 19AAHCP1178L1C8
4. 24AAHCP1178L1CH
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.
5. 27AAHCP1178L1CB
6. 29AAHCP1178L1C7
7. 32AAHCP1178L1CK
8. 33AAHCP1178L1CI
9. 36AAHCP1178L1CC
10. 07AADCM5146R1C8
11. 27AADCM5146R1C6
12. 29AADCM5146R1C2
[F. No. CBIC- 20006/26/2021-GST]
(Rajeev Ranjan)
Under Secretary to the Government of India
