Amendment in Notification No. 344/2020/5(120)/XXVII(8)/2020/CT-35 dated the 20th May, 2020 - 819/2020/7(120)/XXVII(8)/2020/CT-66 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 819/2020/7(120)/XXVII(8)/2020/CT-66 Dehradun : Dated: 22, October, 2020 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by section 168A of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendment in the notification of the Government of Uttarakhand No. 344/2020/5(120)/XXVII(8)/2020/CT-35 dated the 20th 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 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 be extended upto the 31 st day of October, 2020 . (Sowjanya) Secretary