Interest relief for late GST returns: conditional nil interest windows and extended filing deadlines for specified turnover slabs. Conditional temporary reduction and nil application of interest for delayed payment and furnishing of FORM GSTR-3B for February-April 2020 is set out by turnover slabs. The amendment prescribes the rate of interest per annum and specific extended filing dates for each slab: three turnover bands receive distinct nil interest windows and final cut off dates for filing and payment; higher turnover persons have nil interest for an initial grace period and stated interest thereafter. The measure is effective from 20th March 2020.