Time limit extension for GST compliance: deadlines falling in the notified pandemic period are extended to a specified later date. An inserted proviso extends any time limit for completion or compliance of actions by any authority, specified in, prescribed or notified under section 171, that fall within the period from 20 March 2020 to 29 November 2020 and were not completed within such time; such time limits are extended up to 30 November 2020.