Liability to pay tax: staged interest and month/quarter reporting applied to delayed GST payments under amended notification. Amendment substitutes the return-linked phrase with 'liable to pay tax but fail to do so,' changes the heading 'Tax period' to 'Month/Quarter,' and replaces serial entries 4-7 to prescribe staged interest/applicability for different taxpayer categories based on aggregate turnover and filing category for specified months and the quarter ending March; the amendment is effective from the first day of June.