Clause 1

1. In exercise of the powers conferred by sub-section (1) of section 50 read with section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (herein after referred to as the Act), the 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 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 in column (3) of the said Table, namely:– TABLE

Class of registered persons Months Period for which interest is to be ‘Nil’

(1) (2) (3) Registered person having the following Goods and From the due date of filling Services Tax Identification Numbers who are liable to return in Form GSTR 3B to furnish the return as specified under sub-section (1) of the actual date of furnishing section 39 of the Act but could not file the return for the such return. month as mentioned in the corresponding column (2), by the due date, because of technical glitch on the portal but had sufficient balance in their electronic cash ledger or electronic credit ledger, or had deposited the required amount through challan, namely: - June, 2018 1.19AAACI1681G1ZM 2.19AAACW2192G1Z8 October 2018 3.19AABCD7720L1ZF July 2017 and August 2017

4. 19AAECS6573R1ZC July 2017 to February 2018