Extension of time under Section 31(7) for issuing tax invoices on approval consignments permits delayed compliance up to new deadline. The amendment inserts a proviso extending time limits for completion or compliance of actions prescribed under Section 31(7) of the West Bengal GST Act, 2017, where such time limits fell between 20 March 2020 and 30 October 2020, and where compliance was not made within the original period; those time limits are extended up to 31 October 2020, with the notification deemed effective from 21 September 2020.