Central Tax to provide waiver of interest for specified ECO for specified tax periods

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.

Source form - https://taxinformation.cbic.gov.in/content-page/explore-circulars