Notification No. 66/2020
Date: September 21, 2020
Subject: Extension of time limit under Section 31(7) for goods sent on approval for sale or return.
Description:
This notification extends the time limit prescribed under Section 31(7) for issuing tax invoices in respect of goods sent on approval for sale or return. Where such time limit fell between 20 March 2020 and 30 October 2020, it is extended up to 31 October 2020. The extension is granted under Section 168A as pandemic relief.
Amendment:
This notification amends notification No. 35/2020