CBIC waives full interest for specified taxpayers for late filing of GSTR-3B due to portal technical glitches during specified months.

Notification No 07/2024 – Central Tax
8th April, 2024

CBIC specifies Nil interest for late filing of GSTR-3B due to technical glitches during specified months by the specified taxpayers.

Specified Taxpayers:

Registered person having following GSTIN mentioned in column (1), who are liable to furnish the return under section 39(1) of the Act but could not file the return for the month as mentioned in the 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: -

* Legal names displayed above have been taken from GST Portal as on 09.04.2024.

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