Extension of Time Limits for Actions under GST:

Legal Amendment: Gazette notification by Ministry of Finance, Government of India.

Scope: Amendment to Notification 35/2020-Central Tax.

Enhanced Provision: Extends time limit for completion/compliance of actions under GST laws.

Specific Scenario: Applicable to goods sent/taken out of India on approval for sale or return.

Extension Period: From March 20, 2020, to October 30, 2020.

Extended Deadline: Actions' completion or compliance extended to October 31, 2020.

Issued By: Pramod Kumar, Director, Government of India, ensuring legal clarity.