Notification No. 66/2020
Date: September 21, 2020
Subject: Extension of time limit under section 31(7) for goods sent on approval basis
Description:
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.
Effective Date: 21.09.2020
Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020