Notification regarding one time extension for the time limit provided under Section 31(7) of the RGST Act 2017 till 31.10.2020 - F.12(46)FD/Tax/2017-III-239 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: September 28, 2020 In exercise of the powers conferred by section 168A of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department's notification No. F.12(46)FD/Tax/2017-Pt. V-177 dated the 18th May, 2020, namely:- In the said notification, in the first paragraph, in clause (i), after the first proviso, the following proviso shall be inserted, namely: - Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March, 2020 to the 30th day of October, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall stand extended up to the 31 st day of October, 2020. . [F.12(46)FD/Tax/2017-III-239] By Order of the Governor, (NISHANT JAIN) Joint Secretary to the Government