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    <title>Provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020</title>
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    <description>Amendment provides conditional interest relief for taxpayers filing FORM GSTR-3B for February, March and April 2020 by specifying reduced interest rates and nil-interest windows tied to aggregate turnover bands and the condition of furnishing returns by the stated extended dates; the proviso is effective from 20th March 2020 and operates by inserting eligibility-linked interest rates into the existing Puducherry GST notification.</description>
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      <description>Amendment provides conditional interest relief for taxpayers filing FORM GSTR-3B for February, March and April 2020 by specifying reduced interest rates and nil-interest windows tied to aggregate turnover bands and the condition of furnishing returns by the stated extended dates; the proviso is effective from 20th March 2020 and operates by inserting eligibility-linked interest rates into the existing Puducherry GST notification.</description>
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