GST time limit extension under Uttarakhand notification revised for compliance dates and made effective retrospectively. Extension of the time limits in the proviso to clause (i) of the earlier Uttarakhand GST notification. The dates 29 November 2020 and 30 November 2020 are substituted by 30 March 2021 and 31 March 2021 respectively, with effect from 1 December 2020, under the Uttarakhand Goods and Services Tax Act, 2017 read with the Integrated Goods and Services Tax Act, 2017.