The Central Board of Indirect Taxes and Customs (CBIC) has waived the interest rate on account of the non-filing of GSTR-8 by certain e-commerce operators under section 52 of the Central GST Act, 2017. Section 52 of the CGST Act, 2017 provides for Tax Collection at source, by e-Commerce operator in respect of the taxable supplies made through it by other suppliers, where the consideration in respect of such supplies is collected by him.
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