GST compliance extension: COVID-19 period time limits extended with specified exceptions and e way bill relief. Where any time limit for completion or compliance under the State GST Act falls between 20 March 2020 and 29 June 2020 and was not met, the time for completion or compliance is extended to 30 June 2020, covering proceedings, orders, notices and filings, subject to specific exclusions including specified chapters, certain operative provisions, return filing provisions (with limited exceptions), e way bill provisions and related rules; additionally, e way bills generated on or before 24 March 2020 with validity expiring between 20 March 2020 and 15 April 2020 are deemed extended until 31 May 2020.