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    <title>Whether Due date of GSTR-3B /GSTR-1 is really extended in view of COVID-19 ?</title>
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    <description>Notifications during the COVID-19 period permit waiver or reduction of interest and late fees for delayed GSTR-1 and GSTR-3B filings but do not extend the statutory due date; extensions announced relate only to eligibility for waiver and interest accrual continues from the original due date, with waiver applying only if returns and tax payments are made on or before the notified waiver dates.</description>
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      <description>Notifications during the COVID-19 period permit waiver or reduction of interest and late fees for delayed GSTR-1 and GSTR-3B filings but do not extend the statutory due date; extensions announced relate only to eligibility for waiver and interest accrual continues from the original due date, with waiver applying only if returns and tax payments are made on or before the notified waiver dates.</description>
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