GST compliance relief: reduced interest and waiver of late fees for delayed returns upon timely filing by specified extended dates. Clarification sets out relief measures: extended timelines for composition election and related statements; conditional reduction or nil interest and waiver of late fees for delayed GST returns if returns and tax are filed by specified extended dates; suspension with later cumulative application of the monthly input tax credit restriction for certain months; extension of e-way bill validity and uniform extension of statutory compliance deadlines falling within the notified lockdown period, with illustrative interest calculations and specified exclusions.