GST return compliance: temporary use of simplified FORM GSTR-3B with electronic generation and reconciliation obligations for delayed returns. The amendment prescribes exchange rate rules for valuation-Board notified Customs rates for taxable goods and accounting principles based rates for taxable services tied to time of supply-and establishes a temporary return mechanism permitting electronic filing of FORM GSTR-3B when GSTR-1/GSTR-2 deadlines are extended, with auto-generation of Part A of FORM GSTR-3, reconciliation by the taxpayer of Part B, and crediting of any excess input tax to the electronic credit ledger.