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    <title>Analysis of extension of due dates under GST</title>
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    <description>June 2020 GST measures grant staged interest relief and temporary waivers of late fees for delayed GSTR 3B filings, impose a one time reduced late fee for historical unfiled returns with tax payable while waiving fees where no central tax is due (subject to filing within a specified window), extend filing deadlines for certain months without late fees for small taxpayers, provide relief from GSTR 1 late fees, specify the payment route for developer/promoter differential tax, and permit certain service providers to opt into the composition scheme under applicable turnover and condition criteria.</description>
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