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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 phased nil-interest windows for delayed filing of FORM GSTR-3B for tax periods February-July 2020 and specifies that, for defined classes of registered persons (segmented by aggregate turnover and principal place of business), interest shall be nil until stated calendar cut-offs for each month and group and the ordinary interest rate shall apply after those cut-offs; the notification takes effect from 24 June 2020.</description>
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