Notification No. 07/2024 – Central Tax dated April 08, 2024
The Government, on the recommendations of the Council, hereby notifies the rate of interest per annum to be ‘Nil’ for certain registered persons under the Central Goods and Services Tax Act, 2017 (12 of 2017), who failed to furnish the return in FORM GSTR-3B by the due date due to technical glitches on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan.
TABLE
| Class of Registered Persons | Months | Period for Which Interest is to be ‘Nil’ |
|---|---|---|
| 19AAACI1681G1ZM | June, 2018 | From the due date of filing return in Form GSTR 3B to the actual date of furnishing such return |
| 19AAACW2192G1Z8 | October 2018 | From the due date of filing return in Form GSTR 3B to the actual date of furnishing such return |
| 19AABCD7720L1ZF | July 2017 and August 2017 | From the due date of filing return in Form GSTR 3B to the actual date of furnishing such return |
| 19AAECS6573R1ZC | July 2017 to February 2018 | From the due date of filing return in Form GSTR 3B to the actual date of furnishing such return |
These registered persons were 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 mentioned months due to technical glitches on the portal.
This notification issued by the Government specifies that certain registered persons under the Central Goods and Services Tax Act, 2017, who were required to submit their returns in FORM GSTR-3B but couldn’t do so by the due date due to technical issues on the GST portal, will not be charged any interest for the period from the due date of filing the return to the actual date of furnishing such return. The table provided in the notification lists the GST identification numbers of these registered persons along with the corresponding months for which interest is waived.
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