Waiver of interest for some specified Electronic Commerce Operators

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..... 1) of section 50 read with section 148 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 th .....

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..... te 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. 2. Electronic commerce operators having the Goods and Services Tax Identification Number 32AAHCP1178L1CK who could not file the statement under sub-section (4) of section 52 of the said Act for the months me .....

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