GST compliance time limits extended for pandemic-affected actions, with specified exclusions and separate refund order timelines. Extension of GST compliance time limits was granted in view of the COVID-19 pandemic. Any time limit for completion of action or compliance falling between 15 April 2021 and 30 May 2021 was extended up to 31 May 2021 for proceedings, orders, notices, appeals, replies, applications and other filings, subject to specified exclusions. Separate extensions applied to rule 9 actions up to 15 June 2021 and to certain refund rejection orders under section 54.