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    <description>Amendment inserts Table entries prescribing differentiated interest rates for delayed GST returns based on taxpayers&#039; aggregate turnover and return type, applying a staged interest schedule with an initial lower phase followed by higher rates for subsequent periods. The changes amend the first proviso Table of Notification No.13/2017-State Tax under section 50 read with section 148, and are effective from 18th April, 2021 for the specified monthly and quarterly return periods.</description>
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