GST compliance due dates extended to 31.03.2021. But which due dates have been extended??

Notification 91/2020 has been issued by CBIC which talks about extension of various due dates upto 31.03.2021 wherein many people are interpreting it as extension of GSTR 3B due dates, however that’s not the case the notification talks about the below mentioned extensions:

Due date for issue of notice, approval order, sanction order, filing of appeal, furnishing of return, statements, applications, reports, any other documents, time limit for any compliance under the GST laws where the time limit is expiring between 20th March 2020 to 30th March 2021 is further extended to 31 March 2021.

The above notification seeks to amend notification 65/2020 which was amending notification 35/2020 which talks about:

Amending due date for all the compliance which are due between 20.03.2020 to 29.06.2020 till 30.06.2020 except: [ Chapter IV (value of supply), section 10(3) (Composition levy), section 25 (process of registration), section 27 (Special provisions relating to casual taxable person and non-resident taxable person.), section 31 (tax invoice), section 37 (furnishing details of outward supply), section 47 (levy of late fees), section 50 (interest on delayed payment of tax), section 69 (power to arrest), section 90 (liability of partners of firm to pay tax), section 122 (penalty of certain offences) and section 129 (Detention, seizure and release of goods and conveyances in transit.).

Where an e-way bill has been generated under rule 138 of the Central Goods and Services Tax Rules, 2017 and its period of validity expires during the period 20th day of March, 2020 to 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of April, 2020.

And notification 65/2020 has further extended the same to 30.11.2020 and now notification 91/2020 has extended the same to 31.03.2021.