https://www.taxtmi.com/notifications?id=120269 The notification prescribes annual interest rates for provisions of the Central Goods and Services Tax Act addressing interest on delayed payments, interest on recovery and interest on refunds, and establishes a schedule of temporary concessional interest treatment for specified filing periods. The concessional schedule differentiates taxpayers by aggregate turnover and principal place of business, creating nil or reduced interest windows followed by higher rates after specified cut off dates. The notification is effective from the stated commencement date and has been amended to adjust period specific concessions and applicability. en-us Wed, 28 Jun 2017 00:00:00 +0530 Fri, 24 Oct 2025 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=120269 The notification prescribes annual interest rates for provisions of the Central Goods and Services Tax Act addressing interest on delayed payments, interest on recovery and interest on refunds, and establishes a schedule of temporary concessional interest treatment for specified filing periods. The concessional schedule differentiates taxpayers by aggregate turnover and principal place of business, creating nil or reduced interest windows followed by higher rates after specified cut off dates. The notification is effective from the stated commencement date and has been amended to adjust period specific concessions and applicability. Notifications GST Wed, 28 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=120269