The CBIC vide Notification No. 07/2024-Central Tax dated 08.04.2024, has notified the rate of interest per annum to be ‘Nil’, for the Registered person having the Specified Goods and Services Tax Identification Numbers (GSTIN) who are liable to furnish the return as specified under sub-section (1) of section 39 of the Act but could not file the return for the Specified months 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. 

* The Period for which interest is to be ‘Nil’ – From the due date of filling return in Form GSTR 3B to the actual date of furnishing such return

The Complete Notification can be accessed at https://taxo.online/wp-content/uploads/2024/04/07_2024.pdf