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    <title>Seek to provide relief by lowering of interest rate for the month of March and April,2021</title>
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    <description>Interest under the Uttar Pradesh Goods and Services Tax regime is revised for delayed filing of specified returns for March 2021, April 2021, and the quarter ending March 2021. Taxpayers with aggregate turnover above five crore rupees in the preceding financial year are liable to interest at 9 per cent for the first 15 days from the due date and 18 per cent thereafter. Taxpayers with aggregate turnover up to five crore rupees, including those filing returns under section 39(1) and its proviso, and taxpayers filing under section 39(2), are granted a graded concessional structure.</description>
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