Extension of compliance deadlines under GST Act grants relief for pending proceedings while excluding specified provisions and e way bills. Time limits for actions under the Kerala GST and Integrated GST Acts that fell between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering completion of proceedings, issuance of orders or notices, and filing of appeals, replies, applications, reports, documents, returns and similar records. The extension excludes certain substantive provisions, Chapter IV, e way bill obligations and rules under those provisions. Time limits under rule 9 falling between 1 and 31 May 2021 are extended to 15 June 2021. Rejection orders for refund notices falling in the period are extended to fifteen days after reply or to 31 May 2021, whichever is later.