Time limit of issuing invoice in respect of goods send outside India on sale or return basis Extended Notification 66/2020: The time limit for issuing invoices in case of goods goods being sent or taken out of India on approval for sale or return, which falls between 20 March, 2020 to 30 October, 2020 has been extended to 31 October 2020.

GSTR-10/GSTR-4 Late Fees Waived | GST Due Dates Extension?

https://www.youtube.com/watch?v=A7x3K8jfLJg&t=11s [caption id="attachment_91616" align="aligncenter" width="800"] Time limit of issuing invoice in respect of goods send outside India on sale or return basis Extended[/caption]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 21st September, 2020

No. 66/2020–Central Tax

G.S.R. 571(E).—In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of  India  in  the  Ministry of  Finance  (Department  of  Revenue), No. 35/2020-Central Tax, dated the 3rd April. 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 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 31st day of October, 2020.”.

[F.No. CBEC-20/06/08/2019-GST]

PRAMOD KUMAR, Director

Note: The principal notification No. 35/2020-Central Tax, dated the 3rd April, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 235(E), dated the 3rd April, 2020 and was last amended by notification No. 65/2020 – Central Tax, dated the   1st   September,   2020,   published   in  the   Gazette   of   India,   Extraordinary   vide number G.S.R. 542(E), dated the 1st September 2020. Tags: GST