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    <description>Prescribes conditional interest relief for FORM GSTR-3B filers for specified early 2020 tax periods by turnover class: each class has an applicable interest rate and an extended filing cut off; nil or reduced interest applies only if the return and tax are furnished by the specified extended date for the relevant tax period. The relief is effective retrospectively from 20 March 2020.</description>
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      <description>Prescribes conditional interest relief for FORM GSTR-3B filers for specified early 2020 tax periods by turnover class: each class has an applicable interest rate and an extended filing cut off; nil or reduced interest applies only if the return and tax are furnished by the specified extended date for the relevant tax period. The relief is effective retrospectively from 20 March 2020.</description>
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