MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification
No 07/2024 – Central Tax
New Delhi, the 8th April, 2024
S.O. 1642(E).—In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of
the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the Act), 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 (1) of the Table given below, who were required to furnish the return in
FORM GSTR-3B, but failed to furnish the said return for the months mentioned against the corresponding entry in
column (2) of the said Table by the due date, for the period mentioned against the corresponding entry in column (3)
of the said Table, namely:–
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