Extension for the time limit provided under Section 31(7) regarding issuance of invoice till 31.10.2020 - 66/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 28th September, 2020. Notification No. 66/2020-State Tax Gujarat Goods Services Tax Act, 2017 In exercise of the powers conferred by section 168A of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-37) GST-2020/S.168A(1) dated the 9th April, 2020, Notification No. 35/2020-State Tax, 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 upto the 31 st day of October, 2020. . By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government