Extension of time limits for GST compliances due to pandemic: specified deadlines moved to a later uniform date. Any statutory or rule based time limit for State or integrated GST actions falling between mid April and end May 2021 is extended to the end of May 2021, except for expressly listed exclusions including registration, certain assessment and enforcement provisions, specified return provisions, the e way bill requirement and rules under those exclusions; rule based time limits falling in May are extended to mid June, and orders on refund rejection notices are extended to fifteen days after reply or to the end of May, whichever is later.