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    <title>Seeks to amend Notification No. F.12(56)FD/Tax/2017-Pt-I-39, dated the 29th June, 2017</title>
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    <description>Amendment prescribes turnover-based interest treatment for late FORM GSTR-3B returns for February-April 2020: specified classes receive a nil-interest interval from the due date if returns are furnished by stated extended deadlines, after which interest at the prescribed rate applies. The provisos allocate distinct filing cut-off dates per turnover band and apply under section 50 read with section 148 of the Rajasthan GST Act, deemed effective from 20 March 2020.</description>
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      <description>Amendment prescribes turnover-based interest treatment for late FORM GSTR-3B returns for February-April 2020: specified classes receive a nil-interest interval from the due date if returns are furnished by stated extended deadlines, after which interest at the prescribed rate applies. The provisos allocate distinct filing cut-off dates per turnover band and apply under section 50 read with section 148 of the Rajasthan GST Act, deemed effective from 20 March 2020.</description>
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