Reduced interest on delayed GST returns grants staggered interest free relief followed by standard interest for late payments. Temporary reduction of interest for late filing and payment in FORM GSTR-3B for tax periods February to July 2020 by substituting the first proviso of the earlier notification. The amendment differentiates between taxpayers by aggregate turnover and principal place of business: larger turnover taxpayers receive a short interest free grace from each return due date, while smaller turnover taxpayers receive staggered, state wise extended interest free periods for specified months, after which the prescribed interest applies. The amendment is effective retrospectively from the stated effective date.