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    <description>Amendment grants temporary, tiered reductions in interest on delayed GST payments for specified tax months by substituting language to &quot;liable to pay tax but fail to do so,&quot; changing the period heading to &quot;Month/Quarter,&quot; and replacing table entries to set nil, reduced and standard interest slabs differentiated by aggregate turnover and return-filing category; the notification is deemed effective from an earlier specified date.</description>
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      <description>Amendment grants temporary, tiered reductions in interest on delayed GST payments for specified tax months by substituting language to &quot;liable to pay tax but fail to do so,&quot; changing the period heading to &quot;Month/Quarter,&quot; and replacing table entries to set nil, reduced and standard interest slabs differentiated by aggregate turnover and return-filing category; the notification is deemed effective from an earlier specified date.</description>
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