Extension of compliance deadlines under RGST Act: pandemic period expiries extended with specified statutory exceptions and rule specific further extension. Where any time limit for completion or compliance of any action under the Rajasthan Goods and Services Tax Act falls within the specified pandemic period, the time for such completion or compliance is extended to the notified cut off, covering completion of proceedings, issuance of orders, notices, sanctions or approvals and the filing of appeals, replies, applications, reports, documents, returns and statements, subject to specified exclusions and related rules.