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    <title>Notification to give one time extension for the time limit provided under section 31(7) of the OGST Act, 2017 till 31.10.2020</title>
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    <description>Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.</description>
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      <description>Where a time limit specified, prescribed, or notified under sub section (7) of section 31 of the Odisha Goods and Services Tax Act, 2017 for actions in respect of goods sent or taken out of India on approval for sale or return falls between 20 March 2020 and 30 October 2020, the time for completion or compliance of such action is extended up to 31 October 2020 by insertion of a further proviso in the relevant state finance department notification.</description>
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