The Government provided some relief to taxpayers for GST Compliance for annual returns filing and audits by increasing the due dates for some and additionally the validity of Electronic Waybill (E-way Bill) has been also extended till the end of the month.
The Central Board of Indirect Taxes and Customs (CBIC) released a GST notification 
Check out the latest 2020 & 2019 GST notification on tax and rate in PDF formats such as Central, Integrated, Union Territory in English and Hindi language. Read more on May 5, 2020, and through it, CBIC allowed persons who are registered to furnish GSTR-3B which is verified in between 21st April to 30th June with electronic verification process or code. This process of furnishing GSTR-3B was not allowed earlier.
Additionally, now a registered taxpayer can also furnish a nil-GSTR-3B using text message from their registered mobile number. The process is secure because it will be verified through OTP Process.
The Central Board of Indirect Taxes and Customs (CBIC) also extended the time limit for furnishing the annual return and audit by a quarter for the FY 2018-2019. So now it can be furnished till 30th September 2020. For the state of Jammu and Kashmir, the due date for GSTR 3B filing is also stretched from November 2019 to March 2020.
They also made some changes or modification to the Insolvency and Bankruptcy Code (IBC), stating that the resolution professional will need to go through new registration in each state or Union territories, in which the corporate debtor was registered earlier, in 30 days of appointment or on or before 30th June 2020, Whichever occurs later.
Due to the Covid-19, the lockdown part 3 is imposed in India, and it will end on May 17. The latest lockdown urged the government for an additional extension till 31st May for all the e-way bills generated until March 24, and if the validity expires in between 20th March to 15th April. The earlier deadline was 30th April and it had resulted in non-movement of goods because the relaxation from the lockdown was given from the 4th of May.
