Extension of Time Limits for GST compliances; specified filings and proceedings deferred, with particular exclusions and separate e-way bill relief. Time limits for completion or compliance under the Central, Integrated and Union Territory GST Acts that fell during the disruption period are extended to a later specified date for actions by authorities and persons, covering proceedings, orders, notices and filing of appeals, returns and other records; however, the extension excludes certain specified compliance categories and rules, and e-way bill provisions are separately addressed with deemed extensions of validity for affected e-way bills.