The Government of Karnataka on June 17, 2022 has issued rate of Interest per annum to be ‘Nil’ for a certain class of registered persons who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement.
The class of registered persons are stated namely: -
• 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 Karnataka Goods and Services Tax Act, 2017 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: -
“1.29AAFCD0915M1CS 2. 29AACCF0683K1CO 3. 29AADCD4946L1CH”
• 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 Karnataka Goods and Services Tax Act, 2017 for the months of September, 2020, October, 2020, November, 2020, December, 2020 and January, 2021, 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. 29AAHCP1178L1C7 2.29AADCM5146R1C2”
[Notification No. 05/2022]
