https://www.taxtmi.com/notifications?id=141934 The amendment substitutes the first proviso's wording to refer to persons liable to pay tax but failing to do so, changes the table heading from "Tax period" to "Month/Quarter", and inserts new table entries that prescribe phased interest treatment by turnover bands and return-filing categories under section 39, providing initial reduced or nil interest for early days after the due date and higher interest thereafter, applicable to specified months and a quarter in 2021; the notification is deemed effective from April 18, 2021. en-us Tue, 22 Aug 2023 00:00:00 +0530 Wed, 24 Apr 2024 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141934 The amendment substitutes the first proviso's wording to refer to persons liable to pay tax but failing to do so, changes the table heading from "Tax period" to "Month/Quarter", and inserts new table entries that prescribe phased interest treatment by turnover bands and return-filing categories under section 39, providing initial reduced or nil interest for early days after the due date and higher interest thereafter, applicable to specified months and a quarter in 2021; the notification is deemed effective from April 18, 2021. Notifications GST - States Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141934