This document outlines the GST compliance relaxations provided in response to the second wave of COVID-19. It details extended due dates for various returns like GSTR-3B, CMP-08, and GSTR-4, along with information on late fee waivers and reduced interest rates for delayed payments. The relief measures are categorised based on taxpayer turnover and filing frequency. This PDF is essential for businesses and tax professionals seeking clarity on updated GST deadlines and compliance requirements during this period.