Due date distinction: extensions for waiver of interest and late fees do not alter statutory filing deadlines for GST returns.
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. (AI Summary)

Electronic payment facility requirement: businesses above the turnover threshold must offer specified digital modes, without expressly barring cheque acceptance.
Businesses exceeding the statutory turnover threshold must provide facilities for specified electronic modes-RuPay debit card, UPI and UPI QR-in addition to existing electronic payment options; this obligation requires availability of those modes for customers but does not, on its face, prohibit acceptance of payments by account payee cheque or bank draft, and enforcement includes a separate daily penalty for failure to provide the prescribed facilities. (AI Summary)