<h1>GST Council Eases COVID-19 Relief: Full IGST Exemption, Reduced Rates, Amnesty Scheme, and Extended Deadlines Announced.</h1> The 43rd GST Council meeting, chaired by the Finance Minister, recommended several measures for COVID-19 relief and trade facilitation. Key decisions included full IGST exemption on COVID-19 related medical goods, including Amphotericin B, until August 31, 2021, and reduced GST rates on certain goods and services. An Amnesty Scheme was introduced to reduce late fees for pending returns. Simplification of the annual return process for FY 2020-21 was also proposed, allowing self-certification of reconciliation statements. Additionally, various due dates for filing returns were extended, and interest rates on delayed payments were adjusted to support taxpayers.