Extension of compliance timelines under GGST Act delays filing and procedural deadlines to late May with defined exceptions. Extension under section 168A of the Goa GST Act postpones time limits for actions falling between 15 April 2021 and 30 May 2021 to 31 May 2021, covering completion of proceedings, issuance of orders and notices, and filing of appeals, replies, applications and returns, subject to exclusions including Chapter IV, specified sections, most of section 39, e way bill requirements under section 68, and related rules. Rule 9 timelines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. Refund rejection order timelines under section 54 are also separately extended.