GST time limit extension granted for approval sales or return compliance where the prescribed deadline fell during the specified period. Extension of time limit for completion or compliance of actions connected with goods sent or taken out of India on approval for sale or return, where the prescribed time limit under sub-section (7) of section 31 fell during the period from 20 March 2020 to 30 October 2020. If such action was not completed within the specified time, the time limit stands extended up to 31 October 2020.