Interest relief on delayed GST returns introduces staggered nil-interest windows, then nine percent interest thereafter. Substitutes a proviso prescribing reduced interest for delayed FORM GSTR-3B returns for tax periods February-July 2020 by classifying registered persons by aggregate turnover. Taxpayers above the turnover threshold receive nil interest for the first fifteen days from the due date and nine per cent thereafter until 24 June 2020 for listed months. Taxpayers at or below the threshold receive staggered nil-interest windows for each month (specific cutoff dates) followed by nine per cent interest until 30 September 2020. The table sets class, rate, and tax period.