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of <h1>Maharashtra Amends Interest Rates for Delayed GSTR-3B Filing; New Rates Apply Based on Turnover and Tax Period.</h1> The Maharashtra Government issued Notification No. 51/2020-State Tax under the Maharashtra Goods and Services Tax Act, 2017, to amend the interest rates applicable for delayed filing of GSTR-3B returns for tax periods from February to July 2020. For taxpayers with a turnover exceeding INR 5 crores, the interest rate is nil for the first 15 days from the due date, then 9% thereafter until June 24, 2020. For those with a turnover up to INR 5 crores, the interest is nil until specified dates in 2020, then 9% until September 30, 2020, varying by month.
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