Time limit extension for GST compliances during pandemic treats missed filings and proceedings as timely, subject to exceptions. Statutory extension of time limits for GST compliances: actions with deadlines falling between 15 April 2021 and 30 May 2021 are extended to 31 May 2021, covering proceedings, issuance of orders, notices and filing of appeals, replies, returns and other records, subject to specified exclusions. Actions under rule 9 with deadlines between 1 May 2021 and 31 May 2021 are extended to 15 June 2021. For notices proposing rejection of refund claims, the time to issue the final order is extended to fifteen days after receipt of reply or to 31 May 2021, whichever is later.