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    <description>Amends the state GST notification to grant temporary concessional interest treatment for registered persons required to furnish FORM GSTR-3B but who default in filing and payment for specified tax periods from February 2020 to July 2020; prescribes differentiated nil-interest windows and a subsequent annual interest rate for two classes of taxpayers defined by aggregate turnover, with precise nil-interest end-dates and a uniform post-grace interest rate until the stated cut-off.</description>
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      <description>Amends the state GST notification to grant temporary concessional interest treatment for registered persons required to furnish FORM GSTR-3B but who default in filing and payment for specified tax periods from February 2020 to July 2020; prescribes differentiated nil-interest windows and a subsequent annual interest rate for two classes of taxpayers defined by aggregate turnover, with precise nil-interest end-dates and a uniform post-grace interest rate until the stated cut-off.</description>
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