Extension of compliance deadlines for approval sale-or-return export actions under GST, permitting completion beyond originally prescribed period. Amendment inserts a proviso extending the time for completion or compliance of actions for goods sent or taken out of India on approval for sale or return, where the original deadline fell during the period from 20 March 2020 to 30 October 2020, such that the time for completion or compliance stands extended up to 31 October 2020; the notification is deemed to have come into force from 21 September 2020.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of compliance deadlines for approval sale-or-return export actions under GST, permitting completion beyond originally prescribed period.
Amendment inserts a proviso extending the time for completion or compliance of actions for goods sent or taken out of India on approval for sale or return, where the original deadline fell during the period from 20 March 2020 to 30 October 2020, such that the time for completion or compliance stands extended up to 31 October 2020; the notification is deemed to have come into force from 21 September 2020.
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