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    <title>Amendment in Notification S.R.O. No.359/2017 dated 30th June, 2017</title>
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    <description>The notification inserts a table prescribing staged interest treatment for delayed GST returns for March 2021 and April 2021, differentiating taxpayers by aggregate turnover and by the category of return under section 39: higher-turnover taxpayers receive a reduced interest rate for an initial short period from the due date and a higher rate thereafter; lower-turnover and certain other return categories receive nil interest for an initial short period, a moderate rate for the next short period, and a higher rate thereafter. The amendment is effective from 18 April 2021.</description>
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      <title>Amendment in Notification S.R.O. No.359/2017 dated 30th June, 2017</title>
      <link>https://www.taxtmi.com/notifications?id=136229</link>
      <description>The notification inserts a table prescribing staged interest treatment for delayed GST returns for March 2021 and April 2021, differentiating taxpayers by aggregate turnover and by the category of return under section 39: higher-turnover taxpayers receive a reduced interest rate for an initial short period from the due date and a higher rate thereafter; lower-turnover and certain other return categories receive nil interest for an initial short period, a moderate rate for the next short period, and a higher rate thereafter. The amendment is effective from 18 April 2021.</description>
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