GST compliance relief: conditional extensions, fee waivers and concessional interest for specified returns during COVID-19 disruptions. Temporary CGST relief measures clarify that statutory due dates generally remain unchanged but conditional concessions are provided: extended filing windows and waivers of late fee for specified returns if filed by announced concession dates; concessional interest treatment for delayed GSTR-3B filings with an initial nil grace period and reduced rate thereafter for certain turnover bands; cumulative non-application of the Rule 36(4) input tax credit restriction for specific months with reconciliation in a later return; e-way bill validity and various return deadlines extended to a common date under CGST Act powers.