Notification to give one time extension for the time limit provided under section 31(7) of the OGST Act, 2017 till 31.10.2020 - 26601-FIN-CT1-TAX- 0002 /2020 - Orissa SGST

GOVERNMENT OF ODISHA FINANCE DEPARTMENT Notification The 29 th September, 2020 S.R.O. No . - In exercise of the powers conferred by section 168A of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby make the following further amendment in the notification of the Government of Odisha in Finance Department No. 18491-FIN-CTI -TAX-0002/2020, dated the 22nd June, 2020, published in the Extraordinary issue No. 901 of the Odisha Gazette, dated the 22nd June, 2020 bearing S.R.O. No. 138/2020, as amended from time to time, and the last such amendment is made in the notification of the Government of Odisha in the Finance Department No. 25066-FlN-CT1-TAX-0002/2020, dated the 7th September, 2020, published in the Extraordinary issue No. 1115 of the Odisha Gazette, dated the 7th September, 2020, bearing S.R.O. No. 191/2020, 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 upto the 31st day of October, 2020. . [No. 26601-FIN-CT1-TAX- 0002 /2020] By order of the Governor