Interest relief for delayed GST returns: staged nil interest windows for specified months, then standard interest thereafter. Amendment prescribes temporal, class based interest relief for delayed FORM GSTR-3B filings for tax periods February-July 2020: taxpayers above the turnover threshold receive a brief nil interest window then interest for the remaining period; taxpayers at or below the threshold receive staged nil interest windows for each listed month, followed by interest until the terminal date specified in the Table. The relief substitutes the first proviso of the principal notification and operates under section 50 read with section 148 of the Maharashtra GST Act.