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    <description>Amendment inserts provisos prescribing the rate of interest per annum for classes of registered persons required to furnish returns in FORM GSTR-3B but who failed to do so for specified tax periods; it links turnover-based taxpayer classes to conditional nil-interest windows if returns are filed by stated extended dates and to prescribed interest thereafter, presenting these rules in a table of class, interest rate, tax period, and filing condition.</description>
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      <description>Amendment inserts provisos prescribing the rate of interest per annum for classes of registered persons required to furnish returns in FORM GSTR-3B but who failed to do so for specified tax periods; it links turnover-based taxpayer classes to conditional nil-interest windows if returns are filed by stated extended dates and to prescribed interest thereafter, presenting these rules in a table of class, interest rate, tax period, and filing condition.</description>
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