The Central Board of Indirect Taxes and Customs (CBIC) has exempted four taxable persons with specified GSTINs from payment of interest on late filing of GSTR-3B for specified months, subject to there being sufficient balance in their electronic cash ledger or electronic credit ledger, or them depositing the required amount through challan. The same is on account of the inability of said persons to file the return due to a technical glitch on the portal.
