Lowered GST interest rates provide staged relief for taxpayers based on turnover and return category for specified months. Amendment inserts staged, turnover- and return-category based interest rate reductions for returns due in March and April 2021: higher-turnover taxpayers receive a reduced rate for the first 15 days and a higher rate thereafter; taxpayers below the turnover threshold and specified return categories receive nil for the first 15 days, a lower rate for the next 15 days, and a higher rate thereafter; the relief applies to the stated months and is deemed effective from 18 April 2021.