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    <title>Seeks to 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>Prescribes reduced interest for late GST payments filed in FORM GSTR-3B by two classes of registrants: those above the aggregate turnover threshold receive a brief nil-interest interval then interest until a cut-off date; those at or below the threshold with principal place in the State receive staggered nil-interest deadlines for February-July 2020, after which a uniform interest rate applies; the amendment is effective from the stated operative date.</description>
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      <description>Prescribes reduced interest for late GST payments filed in FORM GSTR-3B by two classes of registrants: those above the aggregate turnover threshold receive a brief nil-interest interval then interest until a cut-off date; those at or below the threshold with principal place in the State receive staggered nil-interest deadlines for February-July 2020, after which a uniform interest rate applies; the amendment is effective from the stated operative date.</description>
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