CBIC vide Notification No. 66/2020 – Central Tax dated September 21, 2020, extends the time limit for completion or compliance of any action by any person, has been specified in, or prescribed or notified under Section 31(7) of the CGST Act, i.e. issuing invoices in case of goods being sent or taken out of India on approval for sale or return, which falls during the period from March 20, 2020, to October 30, 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 Up to October 31, 2020.
The Notification can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2020/09/No.-66-2020–Central-Tax.pdf