No interest needs to be paid if electronic commerce operators (GSTIN mentioned in the notification) could not file GSTR 8, for December 2020, by the due date, due to a technical glitch on the portal but had deposited the tax collected for the said month in the Electronic Cash Ledger.

No interest needs to be paid if electronic commerce operators (GSTIN mentioned in the notification) could not file GSTR 8, for September 2020, October 2020, November 2020, December 2020, and January 2021 by the due date, due to a technical glitch on the portal but had deposited the tax collected for the said month in the electronic cash ledger.