One time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020
Legal Category: Taxation
Rule ACT: GST Act - Central
Update Type: Notification
Release Date: 21, Sep, 2020
Notification No: Notification No. 66/2020 – Central Tax
Description: The Central Board of Indirect Taxes and Customs on 21st September 2020 by this notification says that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended upto the 31st day of October, 2020.