Extension of compliance deadlines: specified GST procedural and filing time limits extended due to the pandemic disruptions. Where any time limit for completion or compliance of actions under the State and Integrated GST Acts falls between mid-April and the end of May 2021 and such action remains uncompleted, the time for completion or compliance is extended to the end of May 2021; this covers completion of proceedings, passing of orders, issuance of notices and the filing of appeals, replies, applications, reports, documents, returns or statements, subject to specified exclusions and separate rule-based extensions into mid-June for certain procedural actions.