| S. No. | Class of registered persons | Rate of Interest | Tax Period |
| 1 | Taxpayers having aggregate turnover of more than Rs. 5 Cr in the preceding FY | 9 % for first 15 days from the due date and 18 % thereafter | March, 2021, April, 2021 |
| 2 | Taxpayers having aggregate turnover of up to Rs. 5 Cr in the preceding FY (Monthly Filer) | Nil for first 15 days from the due date, 9 % for next 15 days, and 18 % thereafter | March, 2021, April, 2021 |
| 3 | Taxpayers having an aggregate turnover of up to Rs. 5 Cr in the preceding FY (Quarterly Filer) | Nil for first 15 days from the due date, 9 % for next 15 days, and 18 % thereafter | March, 2021, April, 2021 |
| 4 | Composition persons | Nil for first 15 days from the due date, 9 % for next 15 days, and 18 % thereafter | Quarter ending March, 2021 |