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    <title>Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021</title>
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    <description>Amends the West Bengal GST notification by substituting the phrase with &quot;liable to pay tax but fail to do so&quot;, changing the table heading to &quot;Month/Quarter&quot;, and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.</description>
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      <description>Amends the West Bengal GST notification by substituting the phrase with &quot;liable to pay tax but fail to do so&quot;, changing the table heading to &quot;Month/Quarter&quot;, and replacing serials 4-7 to prescribe staged, reduced interest rates and initial nil-interest windows for taxpayers by aggregate turnover and return-filing category for March, April and May 2021; the notification is deemed effective from 18 May 2021.</description>
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