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    <title>Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.</title>
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    <description>Relaxation prescribes reduced or nil interest for delayed GSTR-3B filings for tax periods February 2020 to July 2020, differentiating two classes of registered persons by aggregate turnover. Each class is allotted specified nil-interest intervals for particular tax months, after which a stated interest rate applies; the relief applies only to persons required to furnish FORM GSTR-3B who failed to file and pay for the listed months. The notification is made operative from the stated retrospective commencement date.</description>
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    <pubDate>Fri, 05 Feb 2021 00:00:00 +0530</pubDate>
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      <description>Relaxation prescribes reduced or nil interest for delayed GSTR-3B filings for tax periods February 2020 to July 2020, differentiating two classes of registered persons by aggregate turnover. Each class is allotted specified nil-interest intervals for particular tax months, after which a stated interest rate applies; the relief applies only to persons required to furnish FORM GSTR-3B who failed to file and pay for the listed months. The notification is made operative from the stated retrospective commencement date.</description>
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