Time limit extension under GST law prolongs compliance deadlines while specifying exclusions and targeted relief measures. Where any time limit for completion or compliance of any action under the CGST, IGST or UTGST Acts falls between 15 April 2021 and 29 June 2021 and such action is uncompleted, the time limit is extended to 30 June 2021, covering proceedings, orders, notices, filings and related submissions, subject to specified exclusions; rule 9 actions falling between 1 May 2021 and 30 June 2021 are extended to 15 July 2021; refund rejection orders extended to fifteen days after reply or 30 June 2021, whichever is later; effective 15 April 2021.