Seeks to waive interest for certain e-commerce operators as per the recommendations of ITGRC - F.12 (15)FD/TAX/2022-24 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 15, 2022 In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 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. 08AAACZ8318D1CL 2. 08AABCB3428P1CQ 3. 08AACCO1714E1C6 4. 08AAHCM4763C1CS 5. 08AAECM9636P1CY 6. 08AAKCA6148C1C2 7. 08AACCF0683K1CS 8. 08AAICA3918J1CT 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. [F.12 (15)FD/TAX/2022-24] By Order of the Governor, (TINA DABI) Joint Secretary to the Government