CBIC waives interest for registered persons who could not file GSTR 3B because of technical glitch on the portal

Central Board of Indirect Taxes and Customs vide notification dared 08th April, 2024 has notified the rate of interest per annum to be ‘Nil’, for the following class of registered persons who were required to furnish the return in FORM GSTR-3B, but failed to furnish the said return:

  1. Registered person who are liable to furnish the return but could not file the return 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.