Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year - 9 percent for the first 15days from the due date and 18 percent thereafter - March, 2021, April 2021 and May, 2021. Tax payers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the returns as specified under sub-section(1) of section 39 - Nil for the first 15 days from the due date, 9 percent for the next 45 days, and 18 percent thereafter - March, 2021 Nil for the first 15 days from the due date, 9 percent for the next 30 days, and 18 percent thereafter - April, 2021, Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter- May, 2021. Tax payers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section(1) of section 39 - Nil for the first 15 days from the due date, 9 percent for the next 45 days, and 18 percent thereafter- March, 2021,Nil for the first 15 days from the due date, 9 percent for the next 30 days , and 18 percent thereafter - April, 2021, Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter - May, 2021. Taxpayers who are liable to furnish the return as specified under sub-section (2) of section 39 - Nil for the first 15 days from the due date, 9 percent for the next 45 days, and 18 percent thereafter - Quarter ending March, 2021. This notification has come into effect from 18.06.2021.