GST compliance deadline extension relieves specified actions and filings under pandemic-related time limit provisions. Extension of time limits for completion of specified actions and compliances under the Uttar Pradesh Goods and Services Tax Act, 2017, and the corresponding IGST and UTGST provisions, where the prescribed period fell between 15 April 2021 and 30 May 2021. The notification extends such deadlines to 31 May 2021 for proceedings, notices, orders, appeals, replies, applications and related records, subject to express exclusions and a separate extension under rule 9 up to 15 June 2021.