GST compliance deadline extension provides extra time for pandemic-delayed filings and procedural actions. Extension of statutory time limits under the Himachal Pradesh GST framework extends deadlines for actions and compliances falling between 15 April 2021 and 30 May 2021 up to 31 May 2021, covering proceedings, orders, notices, filings and returns; specified provisions including Chapter IV, certain listed sections, most of the return-filing provision, e-way bill obligations and rules thereunder are excluded. Rule 9 actions falling in May 2021 are extended to 15 June 2021, and issuance of orders rejecting refund claims is extended to fifteen days after reply or 31 May 2021, whichever is later.