Extension of GST compliance deadlines granted, with specified exceptions and limited extension of e-way bill validity. Time limits for completion or compliance of actions under the Sikkim GST laws that fall between 20 March 2020 and 29 June 2020 are extended until 30 June 2020, covering proceedings, issuance of orders, notices and the filing of appeals, replies, applications, reports, documents, returns and statements. The extension excludes certain specified provisions and related rules, including Chapter IV, a listed set of sections, specified return-filing provisions, and e-way bill-related provisions. Separately, validity of e-way bills expiring within the initial pandemic window is deemed extended to a later date in April 2020. The notification is effective from 20 March 2020.