Interest relief for late GST returns: temporary nil interest windows followed by standard interest for delayed GSTR 3B filings. Amendment prescribes time limited nil interest windows followed by a higher interest rate for taxpayers who fail to furnish FORM GSTR 3B for tax periods February 2020 to July 2020; it differentiates between taxpayers above a turnover threshold and those at or below the threshold with principal place of business in Tripura, specifying month by month nil interest extensions succeeded by a common higher rate until a cutoff in September 2020.