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    <title>Seeks to amend Notification No. 13/2017 – State Tax, dated the 28th June, 2017</title>
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    <description>Prescribes interest treatment for registered persons filing FORM GSTR-3B after due dates by creating turnover based categories with specified conditional nil interest windows for particular tax periods and corresponding extended filing deadlines; interest becomes payable after those windows. The amendment is made effective from the stated effective date and applies to the named tax periods contingent on filing within the prescribed extended timelines.</description>
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      <description>Prescribes interest treatment for registered persons filing FORM GSTR-3B after due dates by creating turnover based categories with specified conditional nil interest windows for particular tax periods and corresponding extended filing deadlines; interest becomes payable after those windows. The amendment is made effective from the stated effective date and applies to the named tax periods contingent on filing within the prescribed extended timelines.</description>
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