Reduced interest on delayed GST payments provides temporary relief under amended state notification for specified tax periods. Amendment grants temporary, tiered reductions in interest on delayed GST payments for specified tax months by substituting language to 'liable to pay tax but fail to do so,' changing the period heading to 'Month/Quarter,' and replacing table entries to set nil, reduced and standard interest slabs differentiated by aggregate turnover and return-filing category; the notification is deemed effective from an earlier specified date.