THE TELANGANA GAZETTE
PART - I EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 230-D ]
HYDERABAD, THURSDAY, OCTOBER 27, 2022.
NOTIFICATIONS BY GOVERNMENT
–––x–––
REVENUE DEPARTMENT
(CT-II)
R.N.I. No. TELMUL/ 2016 / 73158.
[Price: `.
`.`.
`.
`. 5-00.
HSE No. 1051/2020-2022.
G 517.
NIL RATE OF INTEREST FOR SPECIFIED ELECTRONIC COMMERCE OPERATORS FOR SPECIFIED
TAX PERIODS IN FORM GSTR-8.
[G.O.Ms.No.117, Revenue (CT-II), 27th October, 2022.]
In exercise of the powers conferred by sub-section (1) of Section 50 read with Section 148 of the Telangana
Goods and Services Tax Act, 2017 (Telangana Act No. 23 of 2017), the State 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:-
TABLE
Sl.
Class of registered persons
Months
Period for which interest
No.
is to be Nil
(1)
(2)
(3)
(4)
1
Electronic commerce operators having
December,
From the date of depositing the tax
the following Goods and Services Tax
2020
collected under sub-section (1) of
Identification Numbers who could not
Section 52 of the said Act in the
file the statement under sub-section (4)
electronic cash ledger till the date of
of Section 52 of the said Act, for the
filing of statement under sub-section
month of December, 2020, by the due-
(4) of Section 52
date, due to technical glitch on the portal
but had deposited the tax collected under
sub-section (1) of Section 52 for the said
month in the electronic cash ledger, namely:-
1. 36AAACZ8318D1CM
2. 36AADCD4946L1CM
3. 36AAICA3918J1CU
[1]