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    <title>Amendment in Notification No. 13/2017 – State Tax, dated the 30th June, 2017</title>
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    <description>The notification amends the first proviso by replacing the return-focused phrase with liable to pay tax but fail to do so, and changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter.&quot; It substitutes entries to prescribe tiered interest rates for delayed State GST payments for March, April and May 2021 and the quarter ending March 2021, differentiated by aggregate turnover bands, and declares the amendment effective from 18th May 2021.</description>
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      <description>The notification amends the first proviso by replacing the return-focused phrase with liable to pay tax but fail to do so, and changes the Table heading from &quot;Tax period&quot; to &quot;Month/Quarter.&quot; It substitutes entries to prescribe tiered interest rates for delayed State GST payments for March, April and May 2021 and the quarter ending March 2021, differentiated by aggregate turnover bands, and declares the amendment effective from 18th May 2021.</description>
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