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    <title>One time extension for the time limit provided under Section 31(7) of the Tamil Nadu Goods and Services Tax Act, 2017 till 31.10.2020</title>
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    <description>A proviso to extend time limits under Section 31(7) of the Tamil Nadu GST Act is inserted: where any completion or compliance deadline falling between 20 March 2020 and 30 October 2020 in respect of goods sent or taken out of India on approval for sale or return was not met, the time for such completion or compliance is extended up to 31 October 2020.</description>
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