https://www.taxtmi.com/notifications?id=138524 Amendment substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons who fail to furnish FORM GSTR-3B by the due date. It sets nil-interest grace periods followed by nine per cent per annum for defined tax periods, differentiating three classes by aggregate turnover and principal place of business and specifying the applicable tax months and corresponding temporal windows for the relief. en-us Wed, 24 Jun 2020 00:00:00 +0530 Sat, 18 Jun 2022 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138524 Amendment substitutes the first proviso of Notification No.13/2017 to prescribe the rate of interest per annum for registered persons who fail to furnish FORM GSTR-3B by the due date. It sets nil-interest grace periods followed by nine per cent per annum for defined tax periods, differentiating three classes by aggregate turnover and principal place of business and specifying the applicable tax months and corresponding temporal windows for the relief. Notifications GST - States Wed, 24 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138524