GST compliance period extension applies to time limits falling during the specified pandemic period under the state tax framework. Extension of the time limit for completion or compliance of actions specified, prescribed or notified under the Uttarakhand Goods and Services Tax law. Where any such time limit falls during the period from 20 March 2020 to 29 November 2020, and the action was not completed or complied with within that period, the time limit is extended up to 30 November 2020. The amendment inserts a proviso to the earlier notification and modifies the existing compliance period under the goods and services tax framework.