Notification No 08/2022 Central Tax Interest waiver if GSTR 8 filed late by specified GSTIN in Specified period

By | June 8, 2022
(Last Updated On: June 8, 2022)

Notification No 08/2022 –Central Tax GSTR 8 Interest waiver

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 7th June, 2022
No. 08/2022 –Central Tax

G.S.R. 429(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), 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:–

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