Extension of compliance deadlines under JGST Act extends specified time limits and refund order timelines for pandemic-affected periods. Where any time limit for completion or compliance of an action by any authority or person under the Act fell within the pandemic-affected period and was not met, that time limit is extended to the notified cutoff for completion, covering proceedings, orders, notices, sanctions, approvals and the filing or furnishing of appeals, replies, applications, reports, documents, returns or statements, subject to explicit exclusions for certain substantive provisions, returns-related sub provisions, e way bill obligations and rules made thereunder.