https://www.taxtmi.com/notifications?id=136298 The notification amends earlier GST interest provisions by redefining liable persons as those "liable to pay tax but fail to do so," changing the Table heading to "Month/Quarter," and substituting entries to provide staged concessional interest schedules for taxpayers (differentiated by aggregate turnover and return-liability category) for March, April and May tax periods and the quarter ending March. The concessions create initial nil or lower interest windows followed by higher interest bands, and the amendment is effective retrospectively from the 18th day of May, 2021. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 06 Aug 2021 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136298 The notification amends earlier GST interest provisions by redefining liable persons as those "liable to pay tax but fail to do so," changing the Table heading to "Month/Quarter," and substituting entries to provide staged concessional interest schedules for taxpayers (differentiated by aggregate turnover and return-liability category) for March, April and May tax periods and the quarter ending March. The concessions create initial nil or lower interest windows followed by higher interest bands, and the amendment is effective retrospectively from the 18th day of May, 2021. Notifications GST - States Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136298