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of <h1>Tamil Nadu amends GST notification; new interest rates for late GSTR-3B filings based on turnover, effective March 2020.</h1> The Government of Tamil Nadu issued an amendment to a 2017 notification under the Tamil Nadu Goods and Services Tax Act. This amendment, effective from March 20, 2020, specifies new interest rates for late filing of GSTR-3B tax returns for different classes of taxpayers based on their annual turnover. Taxpayers with over 5 crore rupees turnover will incur no interest for the first 15 days past the due date, followed by a 9% rate. Taxpayers with turnovers between 1.5 and 5 crore rupees, and those below 1.5 crore rupees, will incur no interest if returns are filed by specified dates in June and July 2020.
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