Seeks to make fifth amendment to the notification No. 431-F.T. dated 31.03.2021 to give one-time extension for the time limit provided under Section 31(7) of the WBGST Act 2017 till 31.10.2020 regarding last date for issuing tax invoice in case of goods sent or taken on approval basis. https://www.taxtmi.com/notifications?id=135468 The amendment inserts a proviso extending time limits for completion or compliance of actions prescribed under Section 31(7) of the West Bengal GST Act, 2017, where such time limits fell between 20 March 2020 and 30 October 2020, and where compliance was not made within the original period; those time limits are extended up to 31 October 2020, with the notification deemed effective from 21 September 2020. en-us Wed, 31 Mar 2021 00:00:00 +0530 Thu, 08 Apr 2021 18:17:00 +0530 TaxTMI RSS Generator Seeks to make fifth amendment to the notification No. 431-F.T. dated 31.03.2021 to give one-time extension for the time limit provided under Section 31(7) of the WBGST Act 2017 till 31.10.2020 regarding last date for issuing tax invoice in case of goods sent or taken on approval basis. https://www.taxtmi.com/notifications?id=135468 The amendment inserts a proviso extending time limits for completion or compliance of actions prescribed under Section 31(7) of the West Bengal GST Act, 2017, where such time limits fell between 20 March 2020 and 30 October 2020, and where compliance was not made within the original period; those time limits are extended up to 31 October 2020, with the notification deemed effective from 21 September 2020. Notifications GST - States Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135468