Relaxation of time limits extends deadline for indirect tax proceedings and filings to a government notified later date. Relaxation of time limits under specified indirect tax statutes temporarily extends statutory and procedural deadlines for completion of proceedings, issuance of orders, and for filing appeals, replies, applications, reports, documents, returns or statements where the original time limit falls within the notified period, substituting an extended compliance date or such other date as the Central Government may, by notification, specify, with power to vary dates for different categories of actions.