Notification to give one time extension for the time limit provided under section 31(7) of the OGST Act, 2017 till 31.10.2020 - 26601-FIN-CT1-TAX- 0002 /2020 - Orissa SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Time limit extension under section 31(7) OGST Act extends compliance for goods sent on approval for sale or return. Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time limit extension under section 31(7) OGST Act extends compliance for goods sent on approval for sale or return.
Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
