Interest relief for late GST returns: phased nil interest windows followed by a specified annual interest rate for listed months. The amendment substitutes the proviso prescribing a rate of interest table for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months. The table differentiates two taxpayer classes by aggregate turnover and principal place of business, granting initial nil interest windows for each listed tax period followed by a specified annual interest rate thereafter. The notification is issued under section 50 read with section 148 and is deemed effective from 24th June 2020.