Time limit extension for goods sent on approval for sale or return: compliance deadlines extended to October 31. The amendment inserts a proviso extending any time limit for completion or compliance of actions specified, prescribed or notified under sub section (7) of section 31 of the Bihar Goods and Services Tax Act in respect of goods sent or taken out of India on approval for sale or return, where such time limits fell during 20 March 2020 to 30 October 2020 and compliance was not completed; such time limits are extended up to 31 October 2020.
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Provisions expressly mentioned in the judgment/order text.
Time limit extension for goods sent on approval for sale or return: compliance deadlines extended to October 31.
The amendment inserts a proviso extending any time limit for completion or compliance of actions specified, prescribed or notified under sub section (7) of section 31 of the Bihar Goods and Services Tax Act in respect of goods sent or taken out of India on approval for sale or return, where such time limits fell during 20 March 2020 to 30 October 2020 and compliance was not completed; such time limits are extended up to 31 October 2020.
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