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    <title>Extension for the time limit provided under Section 31(7) regarding issuance of invoice till 31.10.2020</title>
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    <description>Where any time limit for completion or compliance of any action prescribed under sub section (7) of section 31 in respect of goods sent or taken out of India on approval for sale or return falls during 20 March 2020 to 30 October 2020 and such action has not been completed, the time limit for completion or compliance is extended up to 31 October 2020.</description>
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