Time limit extension for approval for sale or return consignments allows compliance up to the specified extended date. Time limit extension for actions under sub-section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return: where the prescribed time fell between 20 March 2020 and 30 October 2020 and compliance was not completed, the time for completion is extended up to 31 October 2020 by amendment to the earlier notification; the amendment is deemed effective from 21 September 2020.