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    <title>Reliefs in filing of Form GSTR-1 and GSTR-3B for the tax period February 2020 to June/July 2020</title>
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    <description>Amendments to notifications recalibrate interest rates, late fee treatment and extended filing dates for Form GSTR-3B and Form GSTR-1 for tax periods February 2020 to July 2020: concessional interest (nil for initial grace period, concessional rate thereafter until specified cut-off, then normal rate), extended due dates by turnover and jurisdiction, and conditional waiver of late fee contingent on filing by the revised dates; illustrative tables demonstrate calculation mechanics.</description>
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      <description>Amendments to notifications recalibrate interest rates, late fee treatment and extended filing dates for Form GSTR-3B and Form GSTR-1 for tax periods February 2020 to July 2020: concessional interest (nil for initial grace period, concessional rate thereafter until specified cut-off, then normal rate), extended due dates by turnover and jurisdiction, and conditional waiver of late fee contingent on filing by the revised dates; illustrative tables demonstrate calculation mechanics.</description>
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