Waived off Interest for Specified GSTNs having Technical Glitches
Notification No 07/2024 has been issued for Waived off Interest for Specified GSTNs having Technical Glitches.The Government has decided that certain registered businesses don’t have to pay any extra interest if they couldn’t submit their tax returns on time due to problems with the online system. This rule applies to businesses having following GSTNS having specific months as below. This will help those who tried to pay on time but faced technical issues.
Registered person having the following Goods and Services Tax Identification Numbers who are liable to furnish the return as specified under sub-section (1) of section 39 of the Act but could not file the return for the month as mentioned in the corresponding column (2), by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan, namely: –
| Class of Registered Person | Month | Period for which Interest is to be “NIL” |
| 19AAACI1681G1ZM | June-2018 | From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return |
| 19AAACW2192G1Z8 | October-2018 | From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return |
| 19AABCD7720L1ZF | July-17 and August-17 | From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return |
| 19AAECS6573R1ZC | July-17 to February-18 | From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return |
