+91-8512-022-044 help@finodha.in

Claim your TDS Refund before it EXPIRE in

Day(s)

:

Hour(s)

:

Minute(s)

:

Second(s)

ITR Filing Starts Only

GST Return Filing Starts Only

Want to File ITR, GST Returns & Pvt. Ltd. Registration

Notification No. 08/2022 – CT: Interest Waiver GSTR-8 Filing

by Shakshi Bharti | Jan 30, 2024 | GST, 2022 Notifications, Central Tax 2022 Notifications, Notifications | 0 comments

Notification No. 08/2022 – Central Tax
Call @ +91-8512-022-044

Important Keyword: Notification No. 08/2022 – Central Tax, GSTR-8 interest waiver, GST e-commerce operator relief, Nil interest GST notification, GST TCS return filing, Notification No. 08/2022 – Central Tax, GSTR-8, interest waiver, GST TCS, e-commerce operators, GST return filing, GST compliance, GST portal glitch relief,

Words: 1076; Read time: 6 minutes.

[F. No. CBIC- 20006/26/2021-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 07th June, 2022

Notification No. 08/2022 – Central Tax: Seeks to provide waiver of interest for specified electronic commerce operators for specified tax periods

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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 personsMonthsPeriod 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
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, 2020From 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.
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
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 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.

(Rajeev Ranjan)
Under Secretary to the Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 08/2022 - Central Tax

Q1: What is Notification No. 08/2022 – Central Tax about?

Answer:
This notification, issued on 7th June 2022, provides a waiver of interest (Nil rate) for specific Electronic Commerce Operators (ECOs) who failed to file FORM GSTR-8 on time for certain tax periods due to a technical glitch but had deposited the tax collected under section 52(1) of the CGST Act in their electronic cash ledger.

Q2: Who benefits from this notification?

Answer:
Only ECOs whose GSTINs are explicitly listed in the notification are eligible. These operators faced technical issues on the GST portal but had already deposited the tax amount in their ledger.

Q3: What is FORM GSTR-8, and why is it important?

Answer:
FORM GSTR-8 is a monthly statement that e-commerce operators file to declare TCS (Tax Collected at Source) and pay it to the government. Failure to file on time usually attracts interest and penalties, but this notification grants a Nil interest rate for specific cases.

Q4: For which tax periods is the interest waived?

Answer:
For certain GSTINs: December 2020.
For another group of GSTINs: September 2020 to January 2021.
The waiver applies from the date of tax deposit in the electronic cash ledger until the date of filing GSTR-8.

Q5: Does this waiver apply to all e-commerce operators?

Answer:
❌ No. It applies only to those listed in the notification. All other operators must comply with the usual interest provisions under section 50 of the CGST Act.

Q6: Is this waiver automatic?

Answer:
✅ Yes, for the eligible GSTINs. No separate application is required, as the notification itself provides the relief.

Q7: Why was this notification issued?

Answer:
To provide relief to operators who genuinely faced technical glitches on the GST portal and had already paid their tax liability but couldn’t file the statement on time.

Q8: How can e-commerce operators avoid such issues in the future?

Answer:
File returns before the deadline to avoid last-minute portal errors.
Maintain accurate TCS records.
Use professional GST compliance services like Finodha GST Compliance to ensure timely and error-free filings.

Q9: What if an ECO is not on the list but faced similar issues?

Answer:
They cannot claim this automatic waiver. However, they may file a representation to GST authorities with proof of technical errors.

Q10: Where can I get professional help for GST filings?

Answer:
You can consult GST Experts at Finodha for GST registration, return filing, and compliance support.

Download PDF: Notification No. 08/2022 - Central Tax

08_2022_CT_EngDownload

More Information: https://taxinformation.cbic.gov.in/

Read more interesting articles: