Time limit extension for goods sent on approval for sale or return: compliance window extended to end of October. Where any time limit for completion or compliance of any action specified or notified under the provision governing goods sent or taken out of India on approval for sale or return falls during the period from 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for such completion or compliance is extended up to 31 October 2020 by insertion of a further proviso in the earlier Tripura SGST notification.