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    <title>Amendment in Notification No. 49 – State Tax, dated the 29th June, 2017</title>
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    <description>Amendment substitutes the return-linked phrase with &quot;liable to pay tax but fail to do so,&quot; changes the heading &quot;Tax period&quot; to &quot;Month/Quarter,&quot; and replaces serial entries 4-7 to prescribe staged interest/applicability for different taxpayer categories based on aggregate turnover and filing category for specified months and the quarter ending March; the amendment is effective from the first day of June.</description>
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      <description>Amendment substitutes the return-linked phrase with &quot;liable to pay tax but fail to do so,&quot; changes the heading &quot;Tax period&quot; to &quot;Month/Quarter,&quot; and replaces serial entries 4-7 to prescribe staged interest/applicability for different taxpayer categories based on aggregate turnover and filing category for specified months and the quarter ending March; the amendment is effective from the first day of June.</description>
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