Time limit extension for compliance under Section 31(7) CGST for goods on approval for sale or return during the pandemic period. Extends completion or compliance deadlines under Section 31(7) of the CGST Act for goods sent or taken out of India on approval for sale or return where the original time limit fell between 20 March 2020 and 30 October 2020; such deadlines are extended to 31 October 2020 by amending Notification No. 35/2020-Central Tax.