https://www.taxtmi.com/notifications?id=136298 Interest payable on delayed filing and payment of GST returns was revised for specified periods, replacing the earlier GSTR-3B reference with the broader category of taxpayers liable to pay tax but failing to do so. A graded interest structure was prescribed according to turnover and return category, with staggered nil, 9 per cent and 18 per cent rates for specified monthly and quarterly return periods. The amended notification was given retrospective effect from 18 May 2021. en-us Wed, 28 Jul 2021 00:00:00 +0530 Wed, 24 Jun 2026 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136298 Interest payable on delayed filing and payment of GST returns was revised for specified periods, replacing the earlier GSTR-3B reference with the broader category of taxpayers liable to pay tax but failing to do so. A graded interest structure was prescribed according to turnover and return category, with staggered nil, 9 per cent and 18 per cent rates for specified monthly and quarterly return periods. The amended notification was given retrospective effect from 18 May 2021. Notifications GST - States Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136298