Extension of compliance deadlines under Bihar GST to preserve pending filings and proceedings after pandemic disruptions. Time limits for actions under the Bihar GST Act falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, orders, notices and filings including appeals, replies, applications, reports, documents, returns and statements. Exceptions exclude Chapter IV, specified registration and enforcement provisions, most return filing provisions, e way bill requirements and rules under those provisions. Rule 9 timelines falling in May are extended to 15 June 2021. Refund rejection orders due in the period are extended until fifteen days after reply or 31 May 2021, whichever is later.