Interest on delayed GSTR-3B returns reduced temporarily for specified tax periods under turnover-based compliance relief. Interest payable on delayed furnishing of FORM GSTR-3B returns is temporarily reduced for specified tax periods by substituting the existing proviso to the interest notification under the Uttarakhand Goods and Services Tax law. The amended proviso applies to registered persons who fail to furnish GSTR-3B along with tax payment by the due date and prescribes different interest treatment according to turnover-based classes of taxpayers. The proviso creates a time-bound concession in the levy of interest for delayed GSTR-3B compliance across the stated tax periods.