Notification under 168A of the Delhi Goods and Services Tax Act, 2017 (dated – 02.12.2021) – Govt. of NCT Delhi.View Pdf
Notification under 168A of the Delhi Goods and Services Tax Act, 2017 (dated – 02.12.2021) – Govt. of NCT Delhi.
- 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 31stday of October, 2020.”
- This notification shall come into force with effect from the 21st day of September, 2020.