Time limit extension for compliance under section 31(7) APGST for approval sale-or-return consignments, deadline extended for affected period. A one-time extension is granted for time limits specified under section 31(7) of the APGST Act, 2017 concerning goods sent or taken out of India on approval for sale or return which fell during the period from 20 March 2020 to 30 October 2020; where compliance was not completed within such time, the time limit is extended up to 31 October 2020 by amending the earlier G.O.Ms.No.264 notification.
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Provisions expressly mentioned in the judgment/order text.
Time limit extension for compliance under section 31(7) APGST for approval sale-or-return consignments, deadline extended for affected period.
A one-time extension is granted for time limits specified under section 31(7) of the APGST Act, 2017 concerning goods sent or taken out of India on approval for sale or return which fell during the period from 20 March 2020 to 30 October 2020; where compliance was not completed within such time, the time limit is extended up to 31 October 2020 by amending the earlier G.O.Ms.No.264 notification.
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