Time limits extension under value added tax law amid covid-19 covers appeals, notices, orders, and filings. Time limits for completion or compliance of actions under the Uttar Pradesh Value Added Tax Act, 2008 were extended in view of the COVID-19 pandemic. Where any period specified, prescribed, or notified under the Act fell between 20 March 2020 and 30 September 2020, and the action had not been completed within that time, the period was extended up to 31 October 2020. The extension covered filing of appeals, replies, applications, documents or other records, and the issuance of notices or passing of orders, but only for the provisions identified in the notification.