GST Notification 66/2020-Central Tax ,dt. 21-09-2020
CBIC has extended the time limit to 31st Oct, 2020 for completion or compliance of any action u/s 31(7) 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