Rate of Interest payable for not furnishing Form GSTR-3B along with payment of tax from Feb 2020 to Jul 2020 In exercise of the powers conferred by sub-section (1) of section 50 of the Delhi Goods and Services Tax Act, 2017 (03 of 2017) read with section 148 of the said Act, the Lt. Governor of National Capital Territory of Delhi, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of National Capital Territory of Delhi in the Department of Finance (Revenue- I), No.13/2017–State Tax, dated the 30th June,2017, published in the Gazette of Delhi, Extraordinary, Part IV, vide No. No.F3(14)/Fin(Rev-I)/2017-18/DS-VI/358, dated the 30th June, 2017, namely:– In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely:– “Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-