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    <title>Provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020 under the Chhattisgarh Goods and Services Tax Act, 2017</title>
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    <description>The notification prescribes conditional alteration of the rate of interest per annum for delayed furnishing of FORM GSTR-3B for February-April 2020, establishing turnover-based classes with specified interest treatment (including temporary Nil interest windows) where returns are filed by the extended dates set out in the Table; enacted under section 50(1) read with section 148 and effective from 20 March 2020.</description>
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