https://www.taxtmi.com/notifications?id=133877 The amendment substitutes the proviso prescribing a rate of interest table for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months. The table differentiates two taxpayer classes by aggregate turnover and principal place of business, granting initial nil interest windows for each listed tax period followed by a specified annual interest rate thereafter. The notification is issued under section 50 read with section 148 and is deemed effective from 24th June 2020. en-us Mon, 06 Jul 2020 00:00:00 +0530 Thu, 20 Aug 2020 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133877 The amendment substitutes the proviso prescribing a rate of interest table for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months. The table differentiates two taxpayer classes by aggregate turnover and principal place of business, granting initial nil interest windows for each listed tax period followed by a specified annual interest rate thereafter. The notification is issued under section 50 read with section 148 and is deemed effective from 24th June 2020. Notifications GST - States Mon, 06 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133877