No. F A 3-05/2022/1/V (38) Bhopal Dated 15th July 2022

38 dads www.govtpressmp.nic.in a off Sed eis fren at waa z. Tea, Seay Waa, Woe ara, feats 15 aes 2022 wed ertpar ar wart ed ey, uae of Rosi oe Are At 1g ure S ey (1) Ted PRAT arasap en, afea A var wef wd weir @) A aewewh wfafe 4 =ReaRea aes @ fer sad fart Prod are ce sega eet A aero WS SL THT ‘ger seq wed 8. ster -— arrofr Varied ateaat & at Are as say fore fag =Iret eT ert G) @) @) _| wet (1) @ srim wpa wy PrateRaa are sfx War wey Vea geen wae & of dda BT cepa scare awa wero 4+ Reta Teas @ aR faa ate as oe a are G ar 62 at wat (4) B seim faa aka fewax, 2020 He @ fag sao at s2 BY warms (1) BS aris wef ox, scecitae ape wri 4 Rasta we fear em seq — amt. Ut. sitanaa, scat, 746 TeageM wea, feria 15 seily 2022 are, feats 15 Bere 2022 SIR @. am. wi. sitareta, soar. Bhopal, the 15th July 2022 No. F A 3-05/2022/1/V (38) : In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 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 (1) 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 (2) of the said Table by the due date, for the period mentioned in the corresponding entry in column (3) of the said Table, namely— TABLE Class of registered persons , Months Period for which interest is to be Nil Electronic commerce operators having the | December, From the date of following Goods and Services Tax Identification | 2020 depositing the tax Numbers who could not file the statement under collected under sub- sub-section (4) of section 52 of the said Act, for section (1) of section the month of December, 2020, by the due-date, 52 of the said Act in due to technical glitch on the portal but had the electronic cash deposited the tax collected under sub-section (1) of ledger till the date of section 52 for the said month in the electronic cash filing of statement ledger, namely :- \ under sub-section (4) < of section 52. 2. This notification shall be deemed to have come into force with effect from the 7" day of June, 2022. By order and in the name of the Governor of Madhya Pradesh,