In view of the severe disruption caused by the second wave of the COVID-19 pandemic, the Government announced a comprehensive package of relief measures under the GST law to ease the compliance burden on taxpayers and support business continuity. The press release outlines wide-ranging relaxations for return filing and tax payments, including reduced interest rates, waiver of late fees, and extension of due dates for filing GSTR-3B and GSTR-1 for various tax periods between March and May 2021, with differentiated relief provided to small taxpayers having aggregate turnover up to ₹5 crore. For such taxpayers, interest on delayed tax payment was either fully waived for an initial period or charged at a concessional rate thereafter, while late fees were completely waived. Larger taxpayers were also granted reduced interest rates for specified periods. Additional procedural relaxations included extension of timelines for completion of compliance actions such as issuance of notices, passing of orders, filing of appeals, refund claims, and other statutory filings falling within the pandemic period. The validity of e-way bills generated during April 2021 was extended to mitigate logistical challenges caused by lockdowns and movement restrictions. The press release also highlighted the government’s intent to adopt a facilitative approach, with tax officers instructed to remain sensitive to the hardships faced by taxpayers. Overall, the measures were aimed at providing immediate liquidity relief, preventing penal consequences due to delayed compliance, and ensuring that businesses could focus on managing the unprecedented public health and economic crisis.