GOTS published the procedure called "GOTS Measures releated to COVID-19 Coronavirus outbreak (Extension of Scope Certificates," Virtual Audits "), which includes the measures taken regarding COVID-19 (such as extending the validity of Master Certificates, Virtual Controls).
You can access this procedure from the link below:https://www.global-standard.org/images/GOTS_Policies/GOTS_Measures_On_COVID-19_19-03-20.pdf