Time limit extension for approval sale or return goods under Assam GST was extended until 31 October 2020. Extension of the time limit for completion or compliance of actions specified under section 31(7) of the Assam Goods and Services Tax Act, 2017, for goods sent or taken out of India on approval for sale or return. Where the relevant time limit fell during the period from 20 March 2020 to 30 October 2020 and was not completed within that time, the period stood extended up to 31 October 2020. The amendment was issued under section 168A and was deemed to come into force from 21 September 2020.