The Central Board of Indirect Taxes and Customs (CBIC) issued notification thereby provides for the rate of interest per annum to be ‘Nil’, for the class of registered persons, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months as referred in the Notification No. 08/2022 – Central Tax dated 07th June 2022.
The notification can be accessed at :
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