Notification No. 66 / 2020 - Central Tax
Section 31(7) of CGST Act, 2017 which states that goods being sent or taken on approval for sale or returns are removed before supply takes place, the invoice shall be issued before or at the time of supply or 6 months from date of approval whichever is earlier.
The time Limit of any compliance of any action, appeal (given in first proviso of Notification 35/2020-CT dated 03-04-2020 & Notification 65/2020 -CT dated 01-09-2020) by any authority including Section 31(7) of CGST Act,2017 which is to be required to fulfil between 20-03-2020 to 30-10-2020 has been extended to 31-10-2020 respectively.
Earlier, vide Notification No. 35/2020-CT dated 03-04-2020, the time limit for compliance of any action by any authority/person falling between 20-03-2020 to 29-06-2020 was extended up to the 30th day of June, 2020. Further, vide Notification No. 65/2020-CT dated 01-09-2020, the time period of compliance under Section 171 of CGST Act, 2017
along with provisions of NN 35/2020-CT was extended for the time period between 20-03-2020 to 29-11-2020 till 30-11-2020 respectively.
, as per Notification No. 66/2020 - Central Tax, the time limits for compliance with various actions, including Section 31(7) of the CGST Act, 2017, have been extended to ensure flexibility and accommodate the exceptional circumstances caused by the COVID-19 pandemic. The extensions provide relief and allow for necessary adjustments within the specified timelines.
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) requirements and meeting extended time limits. To know more, Contact us today at email@example.com
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