Extension of GST registration and filing deadlines for insolvency practitioners and related compliance consequences clarified for affected taxpayers. Provides uniform clarifications on GST compliance during COVID 19: extends the special registration window for insolvency professionals; exempts corporate debtors who timely filed pre appointment returns from fresh registration; permits change of IRP/RP via amendment to registration by updating the authorized signatory (with jurisdictional officer assistance where credentials are unavailable); and extends compliance deadlines for merchant exporter export windows and filing of FORM GST ITC 04 when original deadlines fall within the COVID affected period.