Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No.66/2020 dated 21st September, 2020 to extend the time limit for issuance of tax invoice by any person 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 tax invoice has not been issued within such period, then, the time limit for completion or compliance of such action, shall stand extended up to the 31st day of October, 2020.
For further details, please refer the attached document.
Source : Central Board of Indirect Taxes and Customs (CBIC)
