Waiver of Interest on GSTR-3B Delay – Technical Glitches (2017–2018 Cases)

Notification No.: 07/2024 – Central Tax
Date of Notification: 8th April 2024

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 39(1) – Furnishing of returns (GSTR-3B)
  • Section 50(1) – Interest on delayed payment of tax
  • Section 148 – Special procedure for certain registered persons

Summary of Notification:

1. This notification provides relief to certain registered persons who could not file FORM GSTR-3B for specified tax periods due to technical glitches on the GST portal, despite having sufficient balance in their electronic cash ledger/credit ledger or having deposited the required tax amount through challan.
2. For such taxpayers, the rate of interest under Section 50(1) is notified as Nil for the delay in furnishing returns.
3. The relief applies to the following taxpayers and periods:
   • GSTIN 19AAACI1681G1ZM – Month of June 2018
   • GSTIN 19AAACW2192G1Z8 – Month of October 2018
   • GSTIN 19AABCD7720L1ZF – Months of July 2017 and August 2017
   • GSTIN 19AAECS6573R1ZC – Period from July 2017 to February 2018
4. For these cases, the interest liability shall be treated as Nil for the period from the due date of filing GSTR-3B till the actual date of furnishing such return.
5. This measure ensures relief in genuine cases where filing delays occurred solely due to portal-related technical glitches.

Source: Notification No.: 07/2024 – Central Tax