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    <title>Provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020</title>
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    <description>Amendment prescribes the rate of interest for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months, by classifying taxpayers by aggregate turnover and principal place of business, providing initial nil-interest periods varying by class and tax period and a uniform interest rate thereafter; the notification is deemed effective from the stated effective date and amends the principal State Tax notification of 2017.</description>
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      <description>Amendment prescribes the rate of interest for registered persons required to furnish FORM GSTR-3B who fail to file returns and pay tax for specified months, by classifying taxpayers by aggregate turnover and principal place of business, providing initial nil-interest periods varying by class and tax period and a uniform interest rate thereafter; the notification is deemed effective from the stated effective date and amends the principal State Tax notification of 2017.</description>
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