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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>The Government amends the existing notification to set revised interest timelines and rates for registered persons required to file FORM GSTR-3B who fail to furnish returns with tax payment by the due date, distinguishing taxpayers by aggregate turnover and tax period and prescribing initial nil-interest intervals followed by a specified interest rate for each listed month.</description>
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      <description>The Government amends the existing notification to set revised interest timelines and rates for registered persons required to file FORM GSTR-3B who fail to furnish returns with tax payment by the due date, distinguishing taxpayers by aggregate turnover and tax period and prescribing initial nil-interest intervals followed by a specified interest rate for each listed month.</description>
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