Time limit extension for invoice issuance under section 31(7) extends compliance deadline for approval sale or return shipments to end of October. Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for completion or compliance is extended up to 31 October 2020.
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 for invoice issuance under section 31(7) extends compliance deadline for approval sale or return shipments to end of October.
Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for completion or compliance is extended up to 31 October 2020.
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