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    <title>Seeks to amend Notification No. S.O. 101, dated the 29th June, 2017</title>
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    <description>The amendment substitutes the proviso prescribing the rate of interest per annum for registered persons required to furnish returns in FORM GSTR-3B who fail to file with payment by the due date. It establishes a table grouping taxpayers by aggregate turnover and principal place of business, and for each class and tax period specifies a nil interest window followed by an interest rate for the subsequent period, covering returns for February 2020 through July 2020.</description>
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      <description>The amendment substitutes the proviso prescribing the rate of interest per annum for registered persons required to furnish returns in FORM GSTR-3B who fail to file with payment by the due date. It establishes a table grouping taxpayers by aggregate turnover and principal place of business, and for each class and tax period specifies a nil interest window followed by an interest rate for the subsequent period, covering returns for February 2020 through July 2020.</description>
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