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    <description>Notifications introduce procedural reliefs and targeted rate changes: extensions of return due dates, staged waivers and rationalisation of interest and late fees for GSTR 3B and CMP 08, an amnesty window for past late fees on GSTR 3B, temporary EVC filing and e invoice exclusions, extension of statutory time limits, cumulative application of Rule 36(4) ITC for a quarter, GST rate reductions for specified MRO services and a medicine, and amendment enabling landowner promoters to claim developer paid GST as ITC earlier by permitting developer payment before or at completion certificate issuance.</description>
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