It is hereby notifies the rate of interest per annum to be 'Nil' for the class of registered persons mentioned in column (2) of the Table given below, who were required to furnish the statement in FORM GSTR-8, but failed to furnish the said statement for the months mentioned in the corresponding entry in column (3) of the  said table by the due date, for the period mentioned in the corresponding entry in column (4), refer attachment for further details.