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    <title>Amendment Notification No. ERTS (T) 65/2017/23, dated the 29th June, 2017</title>
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    <description>Amendment substitutes the proviso wording to liable to pay tax but fail to do so, changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter&quot;, and replaces serial numbers 4-7 with provisions prescribing a graduated interest schedule for different classes of taxpayers (distinguished by aggregate turnover and the return provision under section 39) applicable to specified Months/Quarters. The notification is deemed to have come into force from 18th May, 2021.</description>
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      <description>Amendment substitutes the proviso wording to liable to pay tax but fail to do so, changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter&quot;, and replaces serial numbers 4-7 with provisions prescribing a graduated interest schedule for different classes of taxpayers (distinguished by aggregate turnover and the return provision under section 39) applicable to specified Months/Quarters. The notification is deemed to have come into force from 18th May, 2021.</description>
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