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    <description>Amendment modifies the first proviso by substituting liable to pay tax but fail to do so, replaces the Table heading &quot;Tax period&quot; with Month/Quarter, and substitutes serial entries 4-7 to prescribe tiered interest rates for delayed State GST payment tied to aggregate turnover and return-filing categories, with initial grace periods and higher rates thereafter; the notification is effective from 18 May 2021.</description>
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      <description>Amendment modifies the first proviso by substituting liable to pay tax but fail to do so, replaces the Table heading &quot;Tax period&quot; with Month/Quarter, and substitutes serial entries 4-7 to prescribe tiered interest rates for delayed State GST payment tied to aggregate turnover and return-filing categories, with initial grace periods and higher rates thereafter; the notification is effective from 18 May 2021.</description>
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