The Central Board of Indirect Taxes and Customs ( CBIC ) has waived the interest for registered class of person who filed the Goods and Services Tax Returns – 3B ( GSTR 3B ) late due to technical glitches on the GST portal. The board has communicated the same through the notification no. No. 07/2024 – Central Tax dated April 08, 2024.
The interest waiver is only for specified registered persons mentioned in the notification and not for all.
The notification stated that pursuant to section 50(1) read with section 148 of the Central Goods and Services Tax Act, 2017, the Government, based on the Council’s recommendations, announces a ‘Nil’ rate of interest per annum for specified registered persons mentioned in the table below. These individuals failed to furnish their GSTR-3B return by the due date for the months listed in the table as follows :
| Class of registered persons | Months | Period for which interest is to be ‘Nil’ |
| Registered person having the following Goods and Services Tax Identification Numbers who are liable to furnish the return as specified under sub-section (1) of section 39 of the Act but could not file the return for the month as mentioned in the corresponding column (2), by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan, namely: – | From the due date of filing return in Form GSTR 3B to the actual date of furnishing such return. | |
| 1.19AAACI1681G1ZM | June, 2018 | |
| 2.19AAACW2192G1Z8 | October 2018 | |
| 3.19AABCD7720L1ZF | July 2017 and August 2017 | |
| 4. 19AAECS6573R1ZC | July 2017 to February 2018 |
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