COVID-Indirect tax relief

1. Extension of due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020 to 27/06/2020 for dealers having turnover more than 5.00 Cr and 12/07/2020 and 14/07/2020 for dealers having turnover less than 5Cr .
2. Extension of due date of compliance which falls during the period from “20.03.2020 to 29.06.2020” till 30.06.2020 and to extend validity of e-way bills that were expiring between 20/03/2020 to 15/04/2020 by 30/04/2020
3. Extension of due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020
4. Conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020. provided the returns are filed by 30/06/2020
5. Conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020. on conditions same as above at 4 
6. Conditional lowering of interest rate for tax periods of February, 2020 to April, 2020
7. Amendment in CGST Rules (Fourth Amendment) in order to allow opting Composition Scheme for FY 2020-21 till 30.06.2020 and to allow cumulative application of condition in rule 36(4)