Amendment in Notification No. F A 3-31-2020-1-V-(67),dated 5th December, 2020 - F A 3-42-2020-1-V(07) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 23rd February 2021 No. F A 3-42-2020-1-V(07) .-In exercise of the powers conferred by Section 168A of Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department's notification, No. F A 3-31-2020-1-V-(67), Bhopal, dated 5th December, 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. . 2. This notification shall come into force with effect from the 21 st day of September, 2020. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy