CBIC Waives Interest for Late GSTR-3B Filers Due to Technical Glitches

The CBIC vide Notification No. 07/2024 – Central Tax dated April 08, 2024 notifies the interest rate per annum is set to 'Nil' for certain classes of registered persons who have failed to furnish their GSTR-3B returns by the due date for specific months listed in the notification.

It notifies the rate of interest per annum to be ‘Nil’, for the class of registered persons mentioned in column (1) of the Table given below, who were required to furnish the return in FORM GSTR-3B, but failed to furnish the said return for the months mentioned against the corresponding entry in column (2) of the said Table by the due date, for the period mentioned against the corresponding entry.

Source : http://cbic.gov/