Waiver of interest to few taxpayers for delay in filing GSTR-3B due to technical glitch

Waiver of interest to few taxpayers for delay in filing GSTR-3B due to technical glitch

Notification No. 07/2024 – Central Tax dated 08.04.2024 is issued by CBIC waiving of interest to the class of registered person who were required to furnish GSTR-3B but could not file the same due to technical reason.

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: –

  1. 19AAACI1681G1ZM – June, 2018
  2. 19AAACW2192G1Z8 – October 2018
  3. 19AABCD7720L1ZF – July 2017 and August 2017
  4. 19AAECS6573R1ZC – July 2017 to February 2018

Notification No. 07/2024-CT dated 08.04.2024

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