According to Chartered Accountant Ashish Niraj, Partner, A S N & Company, "Extension of due dates is a welcome step. Some people are questioning why GSTR 3B dates has also been extended.

The deadline for GST payment by filing GSTR-3B for December has been extended to January 22, from the existing date of January 20. For taxpayers who pay GST quarterly, the due date has been ...

GSTR-9C is a reconciliation statement between the annual returns filed in GSTR-9 and the audited annual financial statements of the taxpayer ...