IRP/RP registration and GST compliance extensions clarified, covering registration procedure, return filing, export timing and ITC 04 filing. Clarification extends timeframes and prescribes procedures for GST compliance during the COVID 19 period: IRP/RP registration time is extended and corporate debtors with prior complete return filing need not obtain fresh registration; changes in IRP/RP are treated as amendments to authorized signatory; merchant exporter export timing is extended where the original window fell within the affected period; and furnishing of FORM GST ITC 04 for the quarter ending March is extended to the later permissible date.