Deadline extension for legacy GST declarations allows late filing under the Legacy Cases Resolution Scheme amid pandemic The Governor has extended the statutory filing and acknowledgement deadline for declarations under the Legacy Cases Resolution Scheme to address pandemic-related lockdown disruptions, enabling declarants who could not file within the original timeframe to submit and obtain acknowledgement within the extended period, and authorizing the Excise and Taxation Department to accept and process such declarations under the scheme's rules and declaration provision.