Recently, the Central Board of Indirect Taxes and Customs (CBIC), issued notifications and circulars giving effect to the relief measures announced by the Finance Minister1 in view of COVID-19. While there is no extension of due dates for filing Form GSTR 3B for February 2020 to April 2020, and Form GSTR 1 for March 2020 to May 2020, the CBIC has notified the waiver of late fees, and benefit of reduced rate of interest for delayed payment of tax (waiver for turnover below INR 50m).
We have summarised the clarifications as per the notifications, Read here