Interest Liability for Form GSTR-3B for different class of taxpayers
Taxpayers whose Turnover upto 1.5 Crore in preceding FY

Taxpayers whose Turnover more than 1.5 Crore and upto 5 Crore

Taxpayers whose Turnover more than 5 Crore in Preceding FY

Group 1 and Group 2

Source : GST Tech
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