The CBIC vide Notification No. 08/2022–Central Tax dated 07.06.2022 has notified the waiver of interest under Section 50 of the CGST Act, 2017, for specified class of Electronic Commerce Operators for specified tax periods, who failed to furnish the statement in FORM GSTR-8 [i.e. TCS return] under Section 52(1) of the CGST Act, 2017, by the due date for the period as mentioned in the notification.

The Notification can be assessed at https://taxo.online/wp-content/uploads/2022/06/08_2022_CT_Eng.pdf