* GSTR-3B can now be filled with EVC during the period 21/04/2020 to 30/06/2020.
* GSTR-3B can also be furnished by short message service facility .
* E-way bill validity is extended till 31/05/2020 , for all those e-way bills which were generated on or before 24/03/2020 and had expiry between the period from 20/03/2020 to 15/04/2020.
* Corporate debtor who were not in default of filing GST returns prior to appointment of IRP/RP , not required to follow special procedures. New registration can be obtained within 30 days of appointment of the IRP/RP or by 30/06/2020 , whichever is later.
* IRP/RP can not required to obtain fresh registration , if corporate debtor has filed all GSTR-1/3B prior to his appointment .
* New authorised signatory can be added where appointed IRP not ratified and a separate RP is appointed.
* Filing of GSTR-9/9C for FY 2018-19 has been extended to 30/09/2020.
* Registration of a person of Ladakh can now file GSTR-3B for January,20 to Mar,20 on or before 20/05/2020.
* Condition of 90 days to export for merchant exporter extended to 30/06/2020 , provided completion of 90 days fall between 20/03/2020 to 29/06/2020.
* Form ITC-04 for Quarter-4 for 2019-20 extended to 30/06/2020.