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    <title>Amendment of notification no.45/ST-2, dated 30.06.2017 to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021 under the HGST Act, 2017</title>
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    <description>Amendment replaces the third paragraph wording with &quot;liable to pay tax but fail to do so&quot; and changes the Table heading to &quot;Month/Quarter.&quot; It substitutes Table entries to provide time limited interest relief for March 2021, April 2021, May 2021 and the quarter ending March 2021, differentiating taxpayers by aggregate turnover (more than rupees five crores and up to rupees five crores) and by return filing categories, with reduced interest for initial grace periods and higher interest thereafter. The notification is deemed effective from 18th May 2021.</description>
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      <title>Amendment of notification no.45/ST-2, dated 30.06.2017 to provide relief by lowering of interest rate for a specified time for tax periods March, 2021, April, 2021 and May, 2021 under the HGST Act, 2017</title>
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      <description>Amendment replaces the third paragraph wording with &quot;liable to pay tax but fail to do so&quot; and changes the Table heading to &quot;Month/Quarter.&quot; It substitutes Table entries to provide time limited interest relief for March 2021, April 2021, May 2021 and the quarter ending March 2021, differentiating taxpayers by aggregate turnover (more than rupees five crores and up to rupees five crores) and by return filing categories, with reduced interest for initial grace periods and higher interest thereafter. The notification is deemed effective from 18th May 2021.</description>
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