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    <description>The time limit for completion or compliance of actions under section 31(7) of the Assam Goods and Services Tax Act, 2017, relating to goods sent or taken out of India on approval for sale or return, is extended where the original time limit falls during 20 March 2020 to 30 October 2020 and was not completed within that period. The extended time limit stands up to 31 October 2020.</description>
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