GST return filing relief: extended deadlines with conditional late fee and interest waivers for different turnover bands.
Relief measures for GST filings for Feb-May 2020 adjust due dates and provide conditional late fee and interest waivers for GSTR 1 and GSTR 3B by turnover bands; interest is waived only for specific short windows after original due dates and statutory interest applies if filings occur after the stated relief cutoffs, with May GSTR 3B deadlines staggered state wise and late fee waivers tied to those extended dates. (AI Summary)