diff --git a/RELEASES.md b/RELEASES.md
index 507c9bd..f26c241 100644
--- a/RELEASES.md
+++ b/RELEASES.md
@@ -40,3 +40,6 @@
 ### 3.0.11
 - Update toolkit version to 3.0.5 to include `@actions/core@^1.10.0`
 - Update `@actions/cache` to use updated `saveState` and `setOutput` functions from `@actions/core@^1.10.0`
+
+### 3.1.0-beta.1
+- Update `@actions/cache` on windows to use gnu tar and zstd by default and fallback to bsdtar and zstd if gnu tar is not available. ([issue](https://github.com/actions/cache/issues/984))
diff --git a/dist/restore/index.js b/dist/restore/index.js
index a2395fe..e23344f 100644
--- a/dist/restore/index.js
+++ b/dist/restore/index.js
@@ -1177,10 +1177,6 @@ function getVersion(app) {
 // Use zstandard if possible to maximize cache performance
 function getCompressionMethod() {
     return __awaiter(this, void 0, void 0, function* () {
-        if (process.platform === 'win32' && !(yield isGnuTarInstalled())) {
-            // Disable zstd due to bug https://github.com/actions/cache/issues/301
-            return constants_1.CompressionMethod.Gzip;
-        }
         const versionOutput = yield getVersion('zstd');
         const version = semver.clean(versionOutput);
         if (!versionOutput.toLowerCase().includes('zstd command line interface')) {
@@ -1204,13 +1200,16 @@ function getCacheFileName(compressionMethod) {
         : constants_1.CacheFilename.Zstd;
 }
 exports.getCacheFileName = getCacheFileName;
-function isGnuTarInstalled() {
+function getGnuTarPathOnWindows() {
     return __awaiter(this, void 0, void 0, function* () {
+        if (fs.existsSync(constants_1.GnuTarPathOnWindows)) {
+            return constants_1.GnuTarPathOnWindows;
+        }
         const versionOutput = yield getVersion('tar');
-        return versionOutput.toLowerCase().includes('gnu tar');
+        return versionOutput.toLowerCase().includes('gnu tar') ? io.which('tar') : '';
     });
 }
-exports.isGnuTarInstalled = isGnuTarInstalled;
+exports.getGnuTarPathOnWindows = getGnuTarPathOnWindows;
 function assertDefined(name, value) {
     if (value === undefined) {
         throw Error(`Expected ${name} but value was undefiend`);
@@ -3046,19 +3045,18 @@ exports.default = _default;
 /***/ }),
 /* 105 */,
 /* 106 */
-/***/ (function(__unusedmodule, exports, __webpack_require__) {
+/***/ (function(__unusedmodule, exports) {
 
 "use strict";
 
 
 Object.defineProperty(exports, '__esModule', { value: true });
 
-var tslib = __webpack_require__(640);
-
 // Copyright (c) Microsoft Corporation.
 // Licensed under the MIT license.
-var listenersMap = new WeakMap();
-var abortedMap = new WeakMap();
+/// <reference path="../shims-public.d.ts" />
+const listenersMap = new WeakMap();
+const abortedMap = new WeakMap();
 /**
  * An aborter instance implements AbortSignal interface, can abort HTTP requests.
  *
@@ -3072,8 +3070,8 @@ var abortedMap = new WeakMap();
  * await doAsyncWork(AbortSignal.none);
  * ```
  */
-var AbortSignal = /** @class */ (function () {
-    function AbortSignal() {
+class AbortSignal {
+    constructor() {
         /**
          * onabort event listener.
          */
@@ -3081,74 +3079,65 @@ var AbortSignal = /** @class */ (function () {
         listenersMap.set(this, []);
         abortedMap.set(this, false);
     }
-    Object.defineProperty(AbortSignal.prototype, "aborted", {
-        /**
-         * Status of whether aborted or not.
-         *
-         * @readonly
-         */
-        get: function () {
-            if (!abortedMap.has(this)) {
-                throw new TypeError("Expected `this` to be an instance of AbortSignal.");
-            }
-            return abortedMap.get(this);
-        },
-        enumerable: false,
-        configurable: true
-    });
-    Object.defineProperty(AbortSignal, "none", {
-        /**
-         * Creates a new AbortSignal instance that will never be aborted.
-         *
-         * @readonly
-         */
-        get: function () {
-            return new AbortSignal();
-        },
-        enumerable: false,
-        configurable: true
-    });
+    /**
+     * Status of whether aborted or not.
+     *
+     * @readonly
+     */
+    get aborted() {
+        if (!abortedMap.has(this)) {
+            throw new TypeError("Expected `this` to be an instance of AbortSignal.");
+        }
+        return abortedMap.get(this);
+    }
+    /**
+     * Creates a new AbortSignal instance that will never be aborted.
+     *
+     * @readonly
+     */
+    static get none() {
+        return new AbortSignal();
+    }
     /**
      * Added new "abort" event listener, only support "abort" event.
      *
      * @param _type - Only support "abort" event
      * @param listener - The listener to be added
      */
-    AbortSignal.prototype.addEventListener = function (
+    addEventListener(
     // tslint:disable-next-line:variable-name
     _type, listener) {
         if (!listenersMap.has(this)) {
             throw new TypeError("Expected `this` to be an instance of AbortSignal.");
         }
-        var listeners = listenersMap.get(this);
+        const listeners = listenersMap.get(this);
         listeners.push(listener);
-    };
+    }
     /**
      * Remove "abort" event listener, only support "abort" event.
      *
      * @param _type - Only support "abort" event
      * @param listener - The listener to be removed
      */
-    AbortSignal.prototype.removeEventListener = function (
+    removeEventListener(
     // tslint:disable-next-line:variable-name
     _type, listener) {
         if (!listenersMap.has(this)) {
             throw new TypeError("Expected `this` to be an instance of AbortSignal.");
         }
-        var listeners = listenersMap.get(this);
-        var index = listeners.indexOf(listener);
+        const listeners = listenersMap.get(this);
+        const index = listeners.indexOf(listener);
         if (index > -1) {
             listeners.splice(index, 1);
         }
-    };
+    }
     /**
      * Dispatches a synthetic event to the AbortSignal.
      */
-    AbortSignal.prototype.dispatchEvent = function (_event) {
+    dispatchEvent(_event) {
         throw new Error("This is a stub dispatchEvent implementation that should not be used.  It only exists for type-checking purposes.");
-    };
-    return AbortSignal;
-}());
+    }
+}
 /**
  * Helper to trigger an abort event immediately, the onabort and all abort event listeners will be triggered.
  * Will try to trigger abort event for all linked AbortSignal nodes.
@@ -3166,12 +3155,12 @@ function abortSignal(signal) {
     if (signal.onabort) {
         signal.onabort.call(signal);
     }
-    var listeners = listenersMap.get(signal);
+    const listeners = listenersMap.get(signal);
     if (listeners) {
         // Create a copy of listeners so mutations to the array
         // (e.g. via removeListener calls) don't affect the listeners
         // we invoke.
-        listeners.slice().forEach(function (listener) {
+        listeners.slice().forEach((listener) => {
             listener.call(signal, { type: "abort" });
         });
     }
@@ -3197,15 +3186,12 @@ function abortSignal(signal) {
  * }
  * ```
  */
-var AbortError = /** @class */ (function (_super) {
-    tslib.__extends(AbortError, _super);
-    function AbortError(message) {
-        var _this = _super.call(this, message) || this;
-        _this.name = "AbortError";
-        return _this;
+class AbortError extends Error {
+    constructor(message) {
+        super(message);
+        this.name = "AbortError";
     }
-    return AbortError;
-}(Error));
+}
 /**
  * An AbortController provides an AbortSignal and the associated controls to signal
  * that an asynchronous operation should be aborted.
@@ -3240,10 +3226,9 @@ var AbortError = /** @class */ (function (_super) {
  * await doAsyncWork(aborter.withTimeout(25 * 1000));
  * ```
  */
-var AbortController = /** @class */ (function () {
+class AbortController {
     // eslint-disable-next-line @typescript-eslint/explicit-module-boundary-types
-    function AbortController(parentSignals) {
-        var _this = this;
+    constructor(parentSignals) {
         this._signal = new AbortSignal();
         if (!parentSignals) {
             return;
@@ -3253,8 +3238,7 @@ var AbortController = /** @class */ (function () {
             // eslint-disable-next-line prefer-rest-params
             parentSignals = arguments;
         }
-        for (var _i = 0, parentSignals_1 = parentSignals; _i < parentSignals_1.length; _i++) {
-            var parentSignal = parentSignals_1[_i];
+        for (const parentSignal of parentSignals) {
             // if the parent signal has already had abort() called,
             // then call abort on this signal as well.
             if (parentSignal.aborted) {
@@ -3262,47 +3246,42 @@ var AbortController = /** @class */ (function () {
             }
             else {
                 // when the parent signal aborts, this signal should as well.
-                parentSignal.addEventListener("abort", function () {
-                    _this.abort();
+                parentSignal.addEventListener("abort", () => {
+                    this.abort();
                 });
             }
         }
     }
-    Object.defineProperty(AbortController.prototype, "signal", {
-        /**
-         * The AbortSignal associated with this controller that will signal aborted
-         * when the abort method is called on this controller.
-         *
-         * @readonly
-         */
-        get: function () {
-            return this._signal;
-        },
-        enumerable: false,
-        configurable: true
-    });
+    /**
+     * The AbortSignal associated with this controller that will signal aborted
+     * when the abort method is called on this controller.
+     *
+     * @readonly
+     */
+    get signal() {
+        return this._signal;
+    }
     /**
      * Signal that any operations passed this controller's associated abort signal
      * to cancel any remaining work and throw an `AbortError`.
      */
-    AbortController.prototype.abort = function () {
+    abort() {
         abortSignal(this._signal);
-    };
+    }
     /**
      * Creates a new AbortSignal instance that will abort after the provided ms.
      * @param ms - Elapsed time in milliseconds to trigger an abort.
      */
-    AbortController.timeout = function (ms) {
-        var signal = new AbortSignal();
-        var timer = setTimeout(abortSignal, ms, signal);
+    static timeout(ms) {
+        const signal = new AbortSignal();
+        const timer = setTimeout(abortSignal, ms, signal);
         // Prevent the active Timer from keeping the Node.js event loop active.
         if (typeof timer.unref === "function") {
             timer.unref();
         }
         return signal;
-    };
-    return AbortController;
-}());
+    }
+}
 
 exports.AbortController = AbortController;
 exports.AbortError = AbortError;
@@ -38051,21 +38030,19 @@ const path = __importStar(__webpack_require__(622));
 const utils = __importStar(__webpack_require__(15));
 const constants_1 = __webpack_require__(931);
 const IS_WINDOWS = process.platform === 'win32';
-function getTarPath(args, compressionMethod) {
+// Function also mutates the args array. For non-mutation call with passing an empty array.
+function getTarPath() {
     return __awaiter(this, void 0, void 0, function* () {
         switch (process.platform) {
             case 'win32': {
-                const systemTar = `${process.env['windir']}\\System32\\tar.exe`;
-                if (compressionMethod !== constants_1.CompressionMethod.Gzip) {
-                    // We only use zstandard compression on windows when gnu tar is installed due to
-                    // a bug with compressing large files with bsdtar + zstd
-                    args.push('--force-local');
+                const gnuTar = yield utils.getGnuTarPathOnWindows();
+                const systemTar = constants_1.SystemTarPathOnWindows;
+                if (gnuTar) {
+                    // Use GNUtar as default on windows
+                    return { path: gnuTar, type: constants_1.ArchiveToolType.GNU };
                 }
                 else if (fs_1.existsSync(systemTar)) {
-                    return systemTar;
-                }
-                else if (yield utils.isGnuTarInstalled()) {
-                    args.push('--force-local');
+                    return { path: systemTar, type: constants_1.ArchiveToolType.BSD };
                 }
                 break;
             }
@@ -38073,24 +38050,83 @@ function getTarPath(args, compressionMethod) {
                 const gnuTar = yield io.which('gtar', false);
                 if (gnuTar) {
                     // fix permission denied errors when extracting BSD tar archive with GNU tar - https://github.com/actions/cache/issues/527
-                    args.push('--delay-directory-restore');
-                    return gnuTar;
+                    return { path: gnuTar, type: constants_1.ArchiveToolType.GNU };
+                }
+                else {
+                    return {
+                        path: yield io.which('tar', true),
+                        type: constants_1.ArchiveToolType.BSD
+                    };
                 }
-                break;
             }
             default:
                 break;
         }
-        return yield io.which('tar', true);
+        return {
+            path: yield io.which('tar', true),
+            type: constants_1.ArchiveToolType.GNU
+        };
     });
 }
-function execTar(args, compressionMethod, cwd) {
+// Return arguments for tar as per tarPath, compressionMethod, method type and os
+function getTarArgs(tarPath, compressionMethod, type, archivePath = '') {
     return __awaiter(this, void 0, void 0, function* () {
-        try {
-            yield exec_1.exec(`"${yield getTarPath(args, compressionMethod)}"`, args, { cwd });
+        const args = [`"${tarPath.path}"`];
+        const cacheFileName = utils.getCacheFileName(compressionMethod);
+        const tarFile = 'cache.tar';
+        const workingDirectory = getWorkingDirectory();
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        // Method specific args
+        switch (type) {
+            case 'create':
+                args.push('--posix', '-cf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '--exclude', BSD_TAR_ZSTD
+                    ? tarFile
+                    : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P', '-C', workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '--files-from', constants_1.ManifestFilename);
+                break;
+            case 'extract':
+                args.push('-xf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P', '-C', workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'));
+                break;
+            case 'list':
+                args.push('-tf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P');
+                break;
         }
-        catch (error) {
-            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        // Platform specific args
+        if (tarPath.type === constants_1.ArchiveToolType.GNU) {
+            switch (process.platform) {
+                case 'win32':
+                    args.push('--force-local');
+                    break;
+                case 'darwin':
+                    args.push('--delay-directory-restore');
+                    break;
+            }
+        }
+        return args;
+    });
+}
+function getArgs(compressionMethod, type, archivePath = '') {
+    return __awaiter(this, void 0, void 0, function* () {
+        const tarPath = yield getTarPath();
+        const tarArgs = yield getTarArgs(tarPath, compressionMethod, type, archivePath);
+        const compressionArgs = type !== 'create'
+            ? yield getDecompressionProgram(tarPath, compressionMethod, archivePath)
+            : yield getCompressionProgram(tarPath, compressionMethod);
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        if (BSD_TAR_ZSTD && type !== 'create') {
+            return [...compressionArgs, ...tarArgs].join(' ');
+        }
+        else {
+            return [...tarArgs, ...compressionArgs].join(' ');
         }
     });
 }
@@ -38099,32 +38135,89 @@ function getWorkingDirectory() {
     return (_a = process.env['GITHUB_WORKSPACE']) !== null && _a !== void 0 ? _a : process.cwd();
 }
 // Common function for extractTar and listTar to get the compression method
-function getCompressionProgram(compressionMethod) {
-    // -d: Decompress.
-    // unzstd is equivalent to 'zstd -d'
-    // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
-    // Using 30 here because we also support 32-bit self-hosted runners.
-    switch (compressionMethod) {
-        case constants_1.CompressionMethod.Zstd:
-            return [
-                '--use-compress-program',
-                IS_WINDOWS ? 'zstd -d --long=30' : 'unzstd --long=30'
-            ];
-        case constants_1.CompressionMethod.ZstdWithoutLong:
-            return ['--use-compress-program', IS_WINDOWS ? 'zstd -d' : 'unzstd'];
-        default:
-            return ['-z'];
-    }
+function getDecompressionProgram(tarPath, compressionMethod, archivePath) {
+    return __awaiter(this, void 0, void 0, function* () {
+        // -d: Decompress.
+        // unzstd is equivalent to 'zstd -d'
+        // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
+        // Using 30 here because we also support 32-bit self-hosted runners.
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        switch (compressionMethod) {
+            case constants_1.CompressionMethod.Zstd:
+                return BSD_TAR_ZSTD
+                    ? [
+                        'zstd -d --long=30 -o',
+                        constants_1.TarFilename,
+                        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        '&&'
+                    ]
+                    : [
+                        '--use-compress-program',
+                        IS_WINDOWS ? '"zstd -d --long=30"' : 'unzstd --long=30'
+                    ];
+            case constants_1.CompressionMethod.ZstdWithoutLong:
+                return BSD_TAR_ZSTD
+                    ? [
+                        'zstd -d -o',
+                        constants_1.TarFilename,
+                        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        '&&'
+                    ]
+                    : ['--use-compress-program', IS_WINDOWS ? '"zstd -d"' : 'unzstd'];
+            default:
+                return ['-z'];
+        }
+    });
+}
+// -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
+// zstdmt is equivalent to 'zstd -T0'
+// --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
+// Using 30 here because we also support 32-bit self-hosted runners.
+// Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
+function getCompressionProgram(tarPath, compressionMethod) {
+    return __awaiter(this, void 0, void 0, function* () {
+        const cacheFileName = utils.getCacheFileName(compressionMethod);
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        switch (compressionMethod) {
+            case constants_1.CompressionMethod.Zstd:
+                return BSD_TAR_ZSTD
+                    ? [
+                        '&&',
+                        'zstd -T0 --long=30 -o',
+                        cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        constants_1.TarFilename
+                    ]
+                    : [
+                        '--use-compress-program',
+                        IS_WINDOWS ? '"zstd -T0 --long=30"' : 'zstdmt --long=30'
+                    ];
+            case constants_1.CompressionMethod.ZstdWithoutLong:
+                return BSD_TAR_ZSTD
+                    ? [
+                        '&&',
+                        'zstd -T0 -o',
+                        cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        constants_1.TarFilename
+                    ]
+                    : ['--use-compress-program', IS_WINDOWS ? '"zstd -T0"' : 'zstdmt'];
+            default:
+                return ['-z'];
+        }
+    });
 }
 function listTar(archivePath, compressionMethod) {
     return __awaiter(this, void 0, void 0, function* () {
-        const args = [
-            ...getCompressionProgram(compressionMethod),
-            '-tf',
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P'
-        ];
-        yield execTar(args, compressionMethod);
+        const args = yield getArgs(compressionMethod, 'list', archivePath);
+        try {
+            yield exec_1.exec(args);
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        }
     });
 }
 exports.listTar = listTar;
@@ -38133,57 +38226,27 @@ function extractTar(archivePath, compressionMethod) {
         // Create directory to extract tar into
         const workingDirectory = getWorkingDirectory();
         yield io.mkdirP(workingDirectory);
-        const args = [
-            ...getCompressionProgram(compressionMethod),
-            '-xf',
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P',
-            '-C',
-            workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-        ];
-        yield execTar(args, compressionMethod);
+        const args = yield getArgs(compressionMethod, 'extract', archivePath);
+        try {
+            yield exec_1.exec(args);
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        }
     });
 }
 exports.extractTar = extractTar;
 function createTar(archiveFolder, sourceDirectories, compressionMethod) {
     return __awaiter(this, void 0, void 0, function* () {
         // Write source directories to manifest.txt to avoid command length limits
-        const manifestFilename = 'manifest.txt';
-        const cacheFileName = utils.getCacheFileName(compressionMethod);
-        fs_1.writeFileSync(path.join(archiveFolder, manifestFilename), sourceDirectories.join('\n'));
-        const workingDirectory = getWorkingDirectory();
-        // -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
-        // zstdmt is equivalent to 'zstd -T0'
-        // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
-        // Using 30 here because we also support 32-bit self-hosted runners.
-        // Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
-        function getCompressionProgram() {
-            switch (compressionMethod) {
-                case constants_1.CompressionMethod.Zstd:
-                    return [
-                        '--use-compress-program',
-                        IS_WINDOWS ? 'zstd -T0 --long=30' : 'zstdmt --long=30'
-                    ];
-                case constants_1.CompressionMethod.ZstdWithoutLong:
-                    return ['--use-compress-program', IS_WINDOWS ? 'zstd -T0' : 'zstdmt'];
-                default:
-                    return ['-z'];
-            }
+        fs_1.writeFileSync(path.join(archiveFolder, constants_1.ManifestFilename), sourceDirectories.join('\n'));
+        const args = yield getArgs(compressionMethod, 'create');
+        try {
+            yield exec_1.exec(args, undefined, { cwd: archiveFolder });
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
         }
-        const args = [
-            '--posix',
-            ...getCompressionProgram(),
-            '-cf',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '--exclude',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P',
-            '-C',
-            workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '--files-from',
-            manifestFilename
-        ];
-        yield execTar(args, compressionMethod, archiveFolder);
     });
 }
 exports.createTar = createTar;
@@ -44414,318 +44477,7 @@ exports.default = _default;
 
 
 /***/ }),
-/* 640 */
-/***/ (function(module) {
-
-/*! *****************************************************************************
-Copyright (c) Microsoft Corporation.
-
-Permission to use, copy, modify, and/or distribute this software for any
-purpose with or without fee is hereby granted.
-
-THE SOFTWARE IS PROVIDED "AS IS" AND THE AUTHOR DISCLAIMS ALL WARRANTIES WITH
-REGARD TO THIS SOFTWARE INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY
-AND FITNESS. IN NO EVENT SHALL THE AUTHOR BE LIABLE FOR ANY SPECIAL, DIRECT,
-INDIRECT, OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM
-LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT, NEGLIGENCE OR
-OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR
-PERFORMANCE OF THIS SOFTWARE.
-***************************************************************************** */
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-
-    exporter("__extends", __extends);
-    exporter("__assign", __assign);
-    exporter("__rest", __rest);
-    exporter("__decorate", __decorate);
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-    exporter("__metadata", __metadata);
-    exporter("__awaiter", __awaiter);
-    exporter("__generator", __generator);
-    exporter("__exportStar", __exportStar);
-    exporter("__createBinding", __createBinding);
-    exporter("__values", __values);
-    exporter("__read", __read);
-    exporter("__spread", __spread);
-    exporter("__spreadArrays", __spreadArrays);
-    exporter("__spreadArray", __spreadArray);
-    exporter("__await", __await);
-    exporter("__asyncGenerator", __asyncGenerator);
-    exporter("__asyncDelegator", __asyncDelegator);
-    exporter("__asyncValues", __asyncValues);
-    exporter("__makeTemplateObject", __makeTemplateObject);
-    exporter("__importStar", __importStar);
-    exporter("__importDefault", __importDefault);
-    exporter("__classPrivateFieldGet", __classPrivateFieldGet);
-    exporter("__classPrivateFieldSet", __classPrivateFieldSet);
-});
-
-
-/***/ }),
+/* 640 */,
 /* 641 */,
 /* 642 */,
 /* 643 */,
@@ -53564,6 +53316,11 @@ var CompressionMethod;
     CompressionMethod["ZstdWithoutLong"] = "zstd-without-long";
     CompressionMethod["Zstd"] = "zstd";
 })(CompressionMethod = exports.CompressionMethod || (exports.CompressionMethod = {}));
+var ArchiveToolType;
+(function (ArchiveToolType) {
+    ArchiveToolType["GNU"] = "gnu";
+    ArchiveToolType["BSD"] = "bsd";
+})(ArchiveToolType = exports.ArchiveToolType || (exports.ArchiveToolType = {}));
 // The default number of retry attempts.
 exports.DefaultRetryAttempts = 2;
 // The default delay in milliseconds between retry attempts.
@@ -53572,6 +53329,12 @@ exports.DefaultRetryDelay = 5000;
 // over the socket during this period, the socket is destroyed and the download
 // is aborted.
 exports.SocketTimeout = 5000;
+// The default path of GNUtar on hosted Windows runners
+exports.GnuTarPathOnWindows = `${process.env['PROGRAMFILES']}\\Git\\usr\\bin\\tar.exe`;
+// The default path of BSDtar on hosted Windows runners
+exports.SystemTarPathOnWindows = `${process.env['SYSTEMDRIVE']}\\Windows\\System32\\tar.exe`;
+exports.TarFilename = 'cache.tar';
+exports.ManifestFilename = 'manifest.txt';
 //# sourceMappingURL=constants.js.map
 
 /***/ }),
diff --git a/dist/save/index.js b/dist/save/index.js
index 6f71f33..b00d813 100644
--- a/dist/save/index.js
+++ b/dist/save/index.js
@@ -1177,10 +1177,6 @@ function getVersion(app) {
 // Use zstandard if possible to maximize cache performance
 function getCompressionMethod() {
     return __awaiter(this, void 0, void 0, function* () {
-        if (process.platform === 'win32' && !(yield isGnuTarInstalled())) {
-            // Disable zstd due to bug https://github.com/actions/cache/issues/301
-            return constants_1.CompressionMethod.Gzip;
-        }
         const versionOutput = yield getVersion('zstd');
         const version = semver.clean(versionOutput);
         if (!versionOutput.toLowerCase().includes('zstd command line interface')) {
@@ -1204,13 +1200,16 @@ function getCacheFileName(compressionMethod) {
         : constants_1.CacheFilename.Zstd;
 }
 exports.getCacheFileName = getCacheFileName;
-function isGnuTarInstalled() {
+function getGnuTarPathOnWindows() {
     return __awaiter(this, void 0, void 0, function* () {
+        if (fs.existsSync(constants_1.GnuTarPathOnWindows)) {
+            return constants_1.GnuTarPathOnWindows;
+        }
         const versionOutput = yield getVersion('tar');
-        return versionOutput.toLowerCase().includes('gnu tar');
+        return versionOutput.toLowerCase().includes('gnu tar') ? io.which('tar') : '';
     });
 }
-exports.isGnuTarInstalled = isGnuTarInstalled;
+exports.getGnuTarPathOnWindows = getGnuTarPathOnWindows;
 function assertDefined(name, value) {
     if (value === undefined) {
         throw Error(`Expected ${name} but value was undefiend`);
@@ -3046,19 +3045,18 @@ exports.default = _default;
 /***/ }),
 /* 105 */,
 /* 106 */
-/***/ (function(__unusedmodule, exports, __webpack_require__) {
+/***/ (function(__unusedmodule, exports) {
 
 "use strict";
 
 
 Object.defineProperty(exports, '__esModule', { value: true });
 
-var tslib = __webpack_require__(640);
-
 // Copyright (c) Microsoft Corporation.
 // Licensed under the MIT license.
-var listenersMap = new WeakMap();
-var abortedMap = new WeakMap();
+/// <reference path="../shims-public.d.ts" />
+const listenersMap = new WeakMap();
+const abortedMap = new WeakMap();
 /**
  * An aborter instance implements AbortSignal interface, can abort HTTP requests.
  *
@@ -3072,8 +3070,8 @@ var abortedMap = new WeakMap();
  * await doAsyncWork(AbortSignal.none);
  * ```
  */
-var AbortSignal = /** @class */ (function () {
-    function AbortSignal() {
+class AbortSignal {
+    constructor() {
         /**
          * onabort event listener.
          */
@@ -3081,74 +3079,65 @@ var AbortSignal = /** @class */ (function () {
         listenersMap.set(this, []);
         abortedMap.set(this, false);
     }
-    Object.defineProperty(AbortSignal.prototype, "aborted", {
-        /**
-         * Status of whether aborted or not.
-         *
-         * @readonly
-         */
-        get: function () {
-            if (!abortedMap.has(this)) {
-                throw new TypeError("Expected `this` to be an instance of AbortSignal.");
-            }
-            return abortedMap.get(this);
-        },
-        enumerable: false,
-        configurable: true
-    });
-    Object.defineProperty(AbortSignal, "none", {
-        /**
-         * Creates a new AbortSignal instance that will never be aborted.
-         *
-         * @readonly
-         */
-        get: function () {
-            return new AbortSignal();
-        },
-        enumerable: false,
-        configurable: true
-    });
+    /**
+     * Status of whether aborted or not.
+     *
+     * @readonly
+     */
+    get aborted() {
+        if (!abortedMap.has(this)) {
+            throw new TypeError("Expected `this` to be an instance of AbortSignal.");
+        }
+        return abortedMap.get(this);
+    }
+    /**
+     * Creates a new AbortSignal instance that will never be aborted.
+     *
+     * @readonly
+     */
+    static get none() {
+        return new AbortSignal();
+    }
     /**
      * Added new "abort" event listener, only support "abort" event.
      *
      * @param _type - Only support "abort" event
      * @param listener - The listener to be added
      */
-    AbortSignal.prototype.addEventListener = function (
+    addEventListener(
     // tslint:disable-next-line:variable-name
     _type, listener) {
         if (!listenersMap.has(this)) {
             throw new TypeError("Expected `this` to be an instance of AbortSignal.");
         }
-        var listeners = listenersMap.get(this);
+        const listeners = listenersMap.get(this);
         listeners.push(listener);
-    };
+    }
     /**
      * Remove "abort" event listener, only support "abort" event.
      *
      * @param _type - Only support "abort" event
      * @param listener - The listener to be removed
      */
-    AbortSignal.prototype.removeEventListener = function (
+    removeEventListener(
     // tslint:disable-next-line:variable-name
     _type, listener) {
         if (!listenersMap.has(this)) {
             throw new TypeError("Expected `this` to be an instance of AbortSignal.");
         }
-        var listeners = listenersMap.get(this);
-        var index = listeners.indexOf(listener);
+        const listeners = listenersMap.get(this);
+        const index = listeners.indexOf(listener);
         if (index > -1) {
             listeners.splice(index, 1);
         }
-    };
+    }
     /**
      * Dispatches a synthetic event to the AbortSignal.
      */
-    AbortSignal.prototype.dispatchEvent = function (_event) {
+    dispatchEvent(_event) {
         throw new Error("This is a stub dispatchEvent implementation that should not be used.  It only exists for type-checking purposes.");
-    };
-    return AbortSignal;
-}());
+    }
+}
 /**
  * Helper to trigger an abort event immediately, the onabort and all abort event listeners will be triggered.
  * Will try to trigger abort event for all linked AbortSignal nodes.
@@ -3166,12 +3155,12 @@ function abortSignal(signal) {
     if (signal.onabort) {
         signal.onabort.call(signal);
     }
-    var listeners = listenersMap.get(signal);
+    const listeners = listenersMap.get(signal);
     if (listeners) {
         // Create a copy of listeners so mutations to the array
         // (e.g. via removeListener calls) don't affect the listeners
         // we invoke.
-        listeners.slice().forEach(function (listener) {
+        listeners.slice().forEach((listener) => {
             listener.call(signal, { type: "abort" });
         });
     }
@@ -3197,15 +3186,12 @@ function abortSignal(signal) {
  * }
  * ```
  */
-var AbortError = /** @class */ (function (_super) {
-    tslib.__extends(AbortError, _super);
-    function AbortError(message) {
-        var _this = _super.call(this, message) || this;
-        _this.name = "AbortError";
-        return _this;
+class AbortError extends Error {
+    constructor(message) {
+        super(message);
+        this.name = "AbortError";
     }
-    return AbortError;
-}(Error));
+}
 /**
  * An AbortController provides an AbortSignal and the associated controls to signal
  * that an asynchronous operation should be aborted.
@@ -3240,10 +3226,9 @@ var AbortError = /** @class */ (function (_super) {
  * await doAsyncWork(aborter.withTimeout(25 * 1000));
  * ```
  */
-var AbortController = /** @class */ (function () {
+class AbortController {
     // eslint-disable-next-line @typescript-eslint/explicit-module-boundary-types
-    function AbortController(parentSignals) {
-        var _this = this;
+    constructor(parentSignals) {
         this._signal = new AbortSignal();
         if (!parentSignals) {
             return;
@@ -3253,8 +3238,7 @@ var AbortController = /** @class */ (function () {
             // eslint-disable-next-line prefer-rest-params
             parentSignals = arguments;
         }
-        for (var _i = 0, parentSignals_1 = parentSignals; _i < parentSignals_1.length; _i++) {
-            var parentSignal = parentSignals_1[_i];
+        for (const parentSignal of parentSignals) {
             // if the parent signal has already had abort() called,
             // then call abort on this signal as well.
             if (parentSignal.aborted) {
@@ -3262,47 +3246,42 @@ var AbortController = /** @class */ (function () {
             }
             else {
                 // when the parent signal aborts, this signal should as well.
-                parentSignal.addEventListener("abort", function () {
-                    _this.abort();
+                parentSignal.addEventListener("abort", () => {
+                    this.abort();
                 });
             }
         }
     }
-    Object.defineProperty(AbortController.prototype, "signal", {
-        /**
-         * The AbortSignal associated with this controller that will signal aborted
-         * when the abort method is called on this controller.
-         *
-         * @readonly
-         */
-        get: function () {
-            return this._signal;
-        },
-        enumerable: false,
-        configurable: true
-    });
+    /**
+     * The AbortSignal associated with this controller that will signal aborted
+     * when the abort method is called on this controller.
+     *
+     * @readonly
+     */
+    get signal() {
+        return this._signal;
+    }
     /**
      * Signal that any operations passed this controller's associated abort signal
      * to cancel any remaining work and throw an `AbortError`.
      */
-    AbortController.prototype.abort = function () {
+    abort() {
         abortSignal(this._signal);
-    };
+    }
     /**
      * Creates a new AbortSignal instance that will abort after the provided ms.
      * @param ms - Elapsed time in milliseconds to trigger an abort.
      */
-    AbortController.timeout = function (ms) {
-        var signal = new AbortSignal();
-        var timer = setTimeout(abortSignal, ms, signal);
+    static timeout(ms) {
+        const signal = new AbortSignal();
+        const timer = setTimeout(abortSignal, ms, signal);
         // Prevent the active Timer from keeping the Node.js event loop active.
         if (typeof timer.unref === "function") {
             timer.unref();
         }
         return signal;
-    };
-    return AbortController;
-}());
+    }
+}
 
 exports.AbortController = AbortController;
 exports.AbortError = AbortError;
@@ -38124,21 +38103,19 @@ const path = __importStar(__webpack_require__(622));
 const utils = __importStar(__webpack_require__(15));
 const constants_1 = __webpack_require__(931);
 const IS_WINDOWS = process.platform === 'win32';
-function getTarPath(args, compressionMethod) {
+// Function also mutates the args array. For non-mutation call with passing an empty array.
+function getTarPath() {
     return __awaiter(this, void 0, void 0, function* () {
         switch (process.platform) {
             case 'win32': {
-                const systemTar = `${process.env['windir']}\\System32\\tar.exe`;
-                if (compressionMethod !== constants_1.CompressionMethod.Gzip) {
-                    // We only use zstandard compression on windows when gnu tar is installed due to
-                    // a bug with compressing large files with bsdtar + zstd
-                    args.push('--force-local');
+                const gnuTar = yield utils.getGnuTarPathOnWindows();
+                const systemTar = constants_1.SystemTarPathOnWindows;
+                if (gnuTar) {
+                    // Use GNUtar as default on windows
+                    return { path: gnuTar, type: constants_1.ArchiveToolType.GNU };
                 }
                 else if (fs_1.existsSync(systemTar)) {
-                    return systemTar;
-                }
-                else if (yield utils.isGnuTarInstalled()) {
-                    args.push('--force-local');
+                    return { path: systemTar, type: constants_1.ArchiveToolType.BSD };
                 }
                 break;
             }
@@ -38146,24 +38123,83 @@ function getTarPath(args, compressionMethod) {
                 const gnuTar = yield io.which('gtar', false);
                 if (gnuTar) {
                     // fix permission denied errors when extracting BSD tar archive with GNU tar - https://github.com/actions/cache/issues/527
-                    args.push('--delay-directory-restore');
-                    return gnuTar;
+                    return { path: gnuTar, type: constants_1.ArchiveToolType.GNU };
+                }
+                else {
+                    return {
+                        path: yield io.which('tar', true),
+                        type: constants_1.ArchiveToolType.BSD
+                    };
                 }
-                break;
             }
             default:
                 break;
         }
-        return yield io.which('tar', true);
+        return {
+            path: yield io.which('tar', true),
+            type: constants_1.ArchiveToolType.GNU
+        };
     });
 }
-function execTar(args, compressionMethod, cwd) {
+// Return arguments for tar as per tarPath, compressionMethod, method type and os
+function getTarArgs(tarPath, compressionMethod, type, archivePath = '') {
     return __awaiter(this, void 0, void 0, function* () {
-        try {
-            yield exec_1.exec(`"${yield getTarPath(args, compressionMethod)}"`, args, { cwd });
+        const args = [`"${tarPath.path}"`];
+        const cacheFileName = utils.getCacheFileName(compressionMethod);
+        const tarFile = 'cache.tar';
+        const workingDirectory = getWorkingDirectory();
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        // Method specific args
+        switch (type) {
+            case 'create':
+                args.push('--posix', '-cf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '--exclude', BSD_TAR_ZSTD
+                    ? tarFile
+                    : cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P', '-C', workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '--files-from', constants_1.ManifestFilename);
+                break;
+            case 'extract':
+                args.push('-xf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P', '-C', workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'));
+                break;
+            case 'list':
+                args.push('-tf', BSD_TAR_ZSTD
+                    ? tarFile
+                    : archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'), '-P');
+                break;
         }
-        catch (error) {
-            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        // Platform specific args
+        if (tarPath.type === constants_1.ArchiveToolType.GNU) {
+            switch (process.platform) {
+                case 'win32':
+                    args.push('--force-local');
+                    break;
+                case 'darwin':
+                    args.push('--delay-directory-restore');
+                    break;
+            }
+        }
+        return args;
+    });
+}
+function getArgs(compressionMethod, type, archivePath = '') {
+    return __awaiter(this, void 0, void 0, function* () {
+        const tarPath = yield getTarPath();
+        const tarArgs = yield getTarArgs(tarPath, compressionMethod, type, archivePath);
+        const compressionArgs = type !== 'create'
+            ? yield getDecompressionProgram(tarPath, compressionMethod, archivePath)
+            : yield getCompressionProgram(tarPath, compressionMethod);
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        if (BSD_TAR_ZSTD && type !== 'create') {
+            return [...compressionArgs, ...tarArgs].join(' ');
+        }
+        else {
+            return [...tarArgs, ...compressionArgs].join(' ');
         }
     });
 }
@@ -38172,32 +38208,89 @@ function getWorkingDirectory() {
     return (_a = process.env['GITHUB_WORKSPACE']) !== null && _a !== void 0 ? _a : process.cwd();
 }
 // Common function for extractTar and listTar to get the compression method
-function getCompressionProgram(compressionMethod) {
-    // -d: Decompress.
-    // unzstd is equivalent to 'zstd -d'
-    // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
-    // Using 30 here because we also support 32-bit self-hosted runners.
-    switch (compressionMethod) {
-        case constants_1.CompressionMethod.Zstd:
-            return [
-                '--use-compress-program',
-                IS_WINDOWS ? 'zstd -d --long=30' : 'unzstd --long=30'
-            ];
-        case constants_1.CompressionMethod.ZstdWithoutLong:
-            return ['--use-compress-program', IS_WINDOWS ? 'zstd -d' : 'unzstd'];
-        default:
-            return ['-z'];
-    }
+function getDecompressionProgram(tarPath, compressionMethod, archivePath) {
+    return __awaiter(this, void 0, void 0, function* () {
+        // -d: Decompress.
+        // unzstd is equivalent to 'zstd -d'
+        // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
+        // Using 30 here because we also support 32-bit self-hosted runners.
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        switch (compressionMethod) {
+            case constants_1.CompressionMethod.Zstd:
+                return BSD_TAR_ZSTD
+                    ? [
+                        'zstd -d --long=30 -o',
+                        constants_1.TarFilename,
+                        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        '&&'
+                    ]
+                    : [
+                        '--use-compress-program',
+                        IS_WINDOWS ? '"zstd -d --long=30"' : 'unzstd --long=30'
+                    ];
+            case constants_1.CompressionMethod.ZstdWithoutLong:
+                return BSD_TAR_ZSTD
+                    ? [
+                        'zstd -d -o',
+                        constants_1.TarFilename,
+                        archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        '&&'
+                    ]
+                    : ['--use-compress-program', IS_WINDOWS ? '"zstd -d"' : 'unzstd'];
+            default:
+                return ['-z'];
+        }
+    });
+}
+// -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
+// zstdmt is equivalent to 'zstd -T0'
+// --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
+// Using 30 here because we also support 32-bit self-hosted runners.
+// Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
+function getCompressionProgram(tarPath, compressionMethod) {
+    return __awaiter(this, void 0, void 0, function* () {
+        const cacheFileName = utils.getCacheFileName(compressionMethod);
+        const BSD_TAR_ZSTD = tarPath.type === constants_1.ArchiveToolType.BSD &&
+            compressionMethod !== constants_1.CompressionMethod.Gzip &&
+            IS_WINDOWS;
+        switch (compressionMethod) {
+            case constants_1.CompressionMethod.Zstd:
+                return BSD_TAR_ZSTD
+                    ? [
+                        '&&',
+                        'zstd -T0 --long=30 -o',
+                        cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        constants_1.TarFilename
+                    ]
+                    : [
+                        '--use-compress-program',
+                        IS_WINDOWS ? '"zstd -T0 --long=30"' : 'zstdmt --long=30'
+                    ];
+            case constants_1.CompressionMethod.ZstdWithoutLong:
+                return BSD_TAR_ZSTD
+                    ? [
+                        '&&',
+                        'zstd -T0 -o',
+                        cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
+                        constants_1.TarFilename
+                    ]
+                    : ['--use-compress-program', IS_WINDOWS ? '"zstd -T0"' : 'zstdmt'];
+            default:
+                return ['-z'];
+        }
+    });
 }
 function listTar(archivePath, compressionMethod) {
     return __awaiter(this, void 0, void 0, function* () {
-        const args = [
-            ...getCompressionProgram(compressionMethod),
-            '-tf',
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P'
-        ];
-        yield execTar(args, compressionMethod);
+        const args = yield getArgs(compressionMethod, 'list', archivePath);
+        try {
+            yield exec_1.exec(args);
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        }
     });
 }
 exports.listTar = listTar;
@@ -38206,57 +38299,27 @@ function extractTar(archivePath, compressionMethod) {
         // Create directory to extract tar into
         const workingDirectory = getWorkingDirectory();
         yield io.mkdirP(workingDirectory);
-        const args = [
-            ...getCompressionProgram(compressionMethod),
-            '-xf',
-            archivePath.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P',
-            '-C',
-            workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/')
-        ];
-        yield execTar(args, compressionMethod);
+        const args = yield getArgs(compressionMethod, 'extract', archivePath);
+        try {
+            yield exec_1.exec(args);
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
+        }
     });
 }
 exports.extractTar = extractTar;
 function createTar(archiveFolder, sourceDirectories, compressionMethod) {
     return __awaiter(this, void 0, void 0, function* () {
         // Write source directories to manifest.txt to avoid command length limits
-        const manifestFilename = 'manifest.txt';
-        const cacheFileName = utils.getCacheFileName(compressionMethod);
-        fs_1.writeFileSync(path.join(archiveFolder, manifestFilename), sourceDirectories.join('\n'));
-        const workingDirectory = getWorkingDirectory();
-        // -T#: Compress using # working thread. If # is 0, attempt to detect and use the number of physical CPU cores.
-        // zstdmt is equivalent to 'zstd -T0'
-        // --long=#: Enables long distance matching with # bits. Maximum is 30 (1GB) on 32-bit OS and 31 (2GB) on 64-bit.
-        // Using 30 here because we also support 32-bit self-hosted runners.
-        // Long range mode is added to zstd in v1.3.2 release, so we will not use --long in older version of zstd.
-        function getCompressionProgram() {
-            switch (compressionMethod) {
-                case constants_1.CompressionMethod.Zstd:
-                    return [
-                        '--use-compress-program',
-                        IS_WINDOWS ? 'zstd -T0 --long=30' : 'zstdmt --long=30'
-                    ];
-                case constants_1.CompressionMethod.ZstdWithoutLong:
-                    return ['--use-compress-program', IS_WINDOWS ? 'zstd -T0' : 'zstdmt'];
-                default:
-                    return ['-z'];
-            }
+        fs_1.writeFileSync(path.join(archiveFolder, constants_1.ManifestFilename), sourceDirectories.join('\n'));
+        const args = yield getArgs(compressionMethod, 'create');
+        try {
+            yield exec_1.exec(args, undefined, { cwd: archiveFolder });
+        }
+        catch (error) {
+            throw new Error(`Tar failed with error: ${error === null || error === void 0 ? void 0 : error.message}`);
         }
-        const args = [
-            '--posix',
-            ...getCompressionProgram(),
-            '-cf',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '--exclude',
-            cacheFileName.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '-P',
-            '-C',
-            workingDirectory.replace(new RegExp(`\\${path.sep}`, 'g'), '/'),
-            '--files-from',
-            manifestFilename
-        ];
-        yield execTar(args, compressionMethod, archiveFolder);
     });
 }
 exports.createTar = createTar;
@@ -44265,318 +44328,7 @@ exports.default = _default;
 
 
 /***/ }),
-/* 640 */
-/***/ (function(module) {
-
-/*! *****************************************************************************
-Copyright (c) Microsoft Corporation.
-
-Permission to use, copy, modify, and/or distribute this software for any
-purpose with or without fee is hereby granted.
-
-THE SOFTWARE IS PROVIDED "AS IS" AND THE AUTHOR DISCLAIMS ALL WARRANTIES WITH
-REGARD TO THIS SOFTWARE INCLUDING ALL IMPLIED WARRANTIES OF MERCHANTABILITY
-AND FITNESS. IN NO EVENT SHALL THE AUTHOR BE LIABLE FOR ANY SPECIAL, DIRECT,
-INDIRECT, OR CONSEQUENTIAL DAMAGES OR ANY DAMAGES WHATSOEVER RESULTING FROM
-LOSS OF USE, DATA OR PROFITS, WHETHER IN AN ACTION OF CONTRACT, NEGLIGENCE OR
-OTHER TORTIOUS ACTION, ARISING OUT OF OR IN CONNECTION WITH THE USE OR
-PERFORMANCE OF THIS SOFTWARE.
-***************************************************************************** */
-/* global global, define, System, Reflect, Promise */
-var __extends;
-var __assign;
-var __rest;
-var __decorate;
-var __param;
-var __metadata;
-var __awaiter;
-var __generator;
-var __exportStar;
-var __values;
-var __read;
-var __spread;
-var __spreadArrays;
-var __spreadArray;
-var __await;
-var __asyncGenerator;
-var __asyncDelegator;
-var __asyncValues;
-var __makeTemplateObject;
-var __importStar;
-var __importDefault;
-var __classPrivateFieldGet;
-var __classPrivateFieldSet;
-var __createBinding;
-(function (factory) {
-    var root = typeof global === "object" ? global : typeof self === "object" ? self : typeof this === "object" ? this : {};
-    if (typeof define === "function" && define.amd) {
-        define("tslib", ["exports"], function (exports) { factory(createExporter(root, createExporter(exports))); });
-    }
-    else if ( true && typeof module.exports === "object") {
-        factory(createExporter(root, createExporter(module.exports)));
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-    else {
-        factory(createExporter(root));
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-                Object.defineProperty(exports, "__esModule", { value: true });
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-            else {
-                exports.__esModule = true;
-            }
-        }
-        return function (id, v) { return exports[id] = previous ? previous(id, v) : v; };
-    }
-})
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-        ({ __proto__: [] } instanceof Array && function (d, b) { d.__proto__ = b; }) ||
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-            for (var a = arguments[i], j = 0, jl = a.length; j < jl; j++, k++)
-                r[k] = a[j];
-        return r;
-    };
-
-    __spreadArray = function (to, from, pack) {
-        if (pack || arguments.length === 2) for (var i = 0, l = from.length, ar; i < l; i++) {
-            if (ar || !(i in from)) {
-                if (!ar) ar = Array.prototype.slice.call(from, 0, i);
-                ar[i] = from[i];
-            }
-        }
-        return to.concat(ar || Array.prototype.slice.call(from));
-    };
-
-    __await = function (v) {
-        return this instanceof __await ? (this.v = v, this) : new __await(v);
-    };
-
-    __asyncGenerator = function (thisArg, _arguments, generator) {
-        if (!Symbol.asyncIterator) throw new TypeError("Symbol.asyncIterator is not defined.");
-        var g = generator.apply(thisArg, _arguments || []), i, q = [];
-        return i = {}, verb("next"), verb("throw"), verb("return"), i[Symbol.asyncIterator] = function () { return this; }, i;
-        function verb(n) { if (g[n]) i[n] = function (v) { return new Promise(function (a, b) { q.push([n, v, a, b]) > 1 || resume(n, v); }); }; }
-        function resume(n, v) { try { step(g[n](v)); } catch (e) { settle(q[0][3], e); } }
-        function step(r) { r.value instanceof __await ? Promise.resolve(r.value.v).then(fulfill, reject) : settle(q[0][2], r);  }
-        function fulfill(value) { resume("next", value); }
-        function reject(value) { resume("throw", value); }
-        function settle(f, v) { if (f(v), q.shift(), q.length) resume(q[0][0], q[0][1]); }
-    };
-
-    __asyncDelegator = function (o) {
-        var i, p;
-        return i = {}, verb("next"), verb("throw", function (e) { throw e; }), verb("return"), i[Symbol.iterator] = function () { return this; }, i;
-        function verb(n, f) { i[n] = o[n] ? function (v) { return (p = !p) ? { value: __await(o[n](v)), done: n === "return" } : f ? f(v) : v; } : f; }
-    };
-
-    __asyncValues = function (o) {
-        if (!Symbol.asyncIterator) throw new TypeError("Symbol.asyncIterator is not defined.");
-        var m = o[Symbol.asyncIterator], i;
-        return m ? m.call(o) : (o = typeof __values === "function" ? __values(o) : o[Symbol.iterator](), i = {}, verb("next"), verb("throw"), verb("return"), i[Symbol.asyncIterator] = function () { return this; }, i);
-        function verb(n) { i[n] = o[n] && function (v) { return new Promise(function (resolve, reject) { v = o[n](v), settle(resolve, reject, v.done, v.value); }); }; }
-        function settle(resolve, reject, d, v) { Promise.resolve(v).then(function(v) { resolve({ value: v, done: d }); }, reject); }
-    };
-
-    __makeTemplateObject = function (cooked, raw) {
-        if (Object.defineProperty) { Object.defineProperty(cooked, "raw", { value: raw }); } else { cooked.raw = raw; }
-        return cooked;
-    };
-
-    var __setModuleDefault = Object.create ? (function(o, v) {
-        Object.defineProperty(o, "default", { enumerable: true, value: v });
-    }) : function(o, v) {
-        o["default"] = v;
-    };
-
-    __importStar = function (mod) {
-        if (mod && mod.__esModule) return mod;
-        var result = {};
-        if (mod != null) for (var k in mod) if (k !== "default" && Object.prototype.hasOwnProperty.call(mod, k)) __createBinding(result, mod, k);
-        __setModuleDefault(result, mod);
-        return result;
-    };
-
-    __importDefault = function (mod) {
-        return (mod && mod.__esModule) ? mod : { "default": mod };
-    };
-
-    __classPrivateFieldGet = function (receiver, state, kind, f) {
-        if (kind === "a" && !f) throw new TypeError("Private accessor was defined without a getter");
-        if (typeof state === "function" ? receiver !== state || !f : !state.has(receiver)) throw new TypeError("Cannot read private member from an object whose class did not declare it");
-        return kind === "m" ? f : kind === "a" ? f.call(receiver) : f ? f.value : state.get(receiver);
-    };
-
-    __classPrivateFieldSet = function (receiver, state, value, kind, f) {
-        if (kind === "m") throw new TypeError("Private method is not writable");
-        if (kind === "a" && !f) throw new TypeError("Private accessor was defined without a setter");
-        if (typeof state === "function" ? receiver !== state || !f : !state.has(receiver)) throw new TypeError("Cannot write private member to an object whose class did not declare it");
-        return (kind === "a" ? f.call(receiver, value) : f ? f.value = value : state.set(receiver, value)), value;
-    };
-
-    exporter("__extends", __extends);
-    exporter("__assign", __assign);
-    exporter("__rest", __rest);
-    exporter("__decorate", __decorate);
-    exporter("__param", __param);
-    exporter("__metadata", __metadata);
-    exporter("__awaiter", __awaiter);
-    exporter("__generator", __generator);
-    exporter("__exportStar", __exportStar);
-    exporter("__createBinding", __createBinding);
-    exporter("__values", __values);
-    exporter("__read", __read);
-    exporter("__spread", __spread);
-    exporter("__spreadArrays", __spreadArrays);
-    exporter("__spreadArray", __spreadArray);
-    exporter("__await", __await);
-    exporter("__asyncGenerator", __asyncGenerator);
-    exporter("__asyncDelegator", __asyncDelegator);
-    exporter("__asyncValues", __asyncValues);
-    exporter("__makeTemplateObject", __makeTemplateObject);
-    exporter("__importStar", __importStar);
-    exporter("__importDefault", __importDefault);
-    exporter("__classPrivateFieldGet", __classPrivateFieldGet);
-    exporter("__classPrivateFieldSet", __classPrivateFieldSet);
-});
-
-
-/***/ }),
+/* 640 */,
 /* 641 */,
 /* 642 */,
 /* 643 */,
@@ -53570,6 +53322,11 @@ var CompressionMethod;
     CompressionMethod["ZstdWithoutLong"] = "zstd-without-long";
     CompressionMethod["Zstd"] = "zstd";
 })(CompressionMethod = exports.CompressionMethod || (exports.CompressionMethod = {}));
+var ArchiveToolType;
+(function (ArchiveToolType) {
+    ArchiveToolType["GNU"] = "gnu";
+    ArchiveToolType["BSD"] = "bsd";
+})(ArchiveToolType = exports.ArchiveToolType || (exports.ArchiveToolType = {}));
 // The default number of retry attempts.
 exports.DefaultRetryAttempts = 2;
 // The default delay in milliseconds between retry attempts.
@@ -53578,6 +53335,12 @@ exports.DefaultRetryDelay = 5000;
 // over the socket during this period, the socket is destroyed and the download
 // is aborted.
 exports.SocketTimeout = 5000;
+// The default path of GNUtar on hosted Windows runners
+exports.GnuTarPathOnWindows = `${process.env['PROGRAMFILES']}\\Git\\usr\\bin\\tar.exe`;
+// The default path of BSDtar on hosted Windows runners
+exports.SystemTarPathOnWindows = `${process.env['SYSTEMDRIVE']}\\Windows\\System32\\tar.exe`;
+exports.TarFilename = 'cache.tar';
+exports.ManifestFilename = 'manifest.txt';
 //# sourceMappingURL=constants.js.map
 
 /***/ }),
diff --git a/examples.md b/examples.md
index 5a38585..fbaf32d 100644
--- a/examples.md
+++ b/examples.md
@@ -309,14 +309,29 @@ We cache the elements of the Cabal store separately, as the entirety of `~/.caba
 For npm, cache files are stored in `~/.npm` on Posix, or `~\AppData\npm-cache` on Windows, but it's possible to use `npm config get cache` to find the path on any platform. See [the npm docs](https://docs.npmjs.com/cli/cache#cache) for more details.
 
 If using `npm config` to retrieve the cache directory, ensure you run [actions/setup-node](https://github.com/actions/setup-node) first to ensure your `npm` version is correct.
+After [deprecation](https://github.blog/changelog/2022-10-11-github-actions-deprecating-save-state-and-set-output-commands/) of save-state and set-output commands, the correct way to set output is using `${GITHUB_OUTPUT}`. For linux, we can use `${GITHUB_OUTPUT}` whereas for windows we need to use `${env:GITHUB_OUTPUT}` due to two different default shells in these two different OS ie `bash` and `pwsh` respectively.
 
 >Note: It is not recommended to cache `node_modules`, as it can break across Node versions and won't work with `npm ci`
 
+### **Get npm cache directory using same shell**
+### Bash shell
 ```yaml
 - name: Get npm cache directory
-  id: npm-cache-dir
-  run: |
-    echo "::set-output name=dir::$(npm config get cache)"
+  id: npm-cache
+  shell: bash
+  run: echo "dir=$(npm config get cache)" >> ${GITHUB_OUTPUT}
+```
+
+### PWSH shell
+```yaml
+- name: Get npm cache directory
+  id: npm-cache
+  shell: pwsh
+  run: echo "dir=$(npm config get cache)" >> ${env:GITHUB_OUTPUT}
+```
+`Get npm cache directory` step can then be used with `actions/cache` as shown below
+
+```yaml
 - uses: actions/cache@v3
   id: npm-cache # use this to check for `cache-hit` ==> if: steps.npm-cache.outputs.cache-hit != 'true'
   with:
diff --git a/package-lock.json b/package-lock.json
index 95ea0a3..19758f1 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -1,15 +1,15 @@
 {
   "name": "cache",
-  "version": "3.0.11",
+  "version": "3.1.0-beta.1",
   "lockfileVersion": 2,
   "requires": true,
   "packages": {
     "": {
       "name": "cache",
-      "version": "3.0.11",
+      "version": "3.1.0-beta.1",
       "license": "MIT",
       "dependencies": {
-        "@actions/cache": "^3.0.5",
+        "@actions/cache": "3.1.0-beta.1",
         "@actions/core": "^1.10.0",
         "@actions/exec": "^1.1.1",
         "@actions/io": "^1.1.2"
@@ -36,15 +36,16 @@
       }
     },
     "node_modules/@actions/cache": {
-      "version": "3.0.5",
-      "resolved": "https://registry.npmjs.org/@actions/cache/-/cache-3.0.5.tgz",
-      "integrity": "sha512-0WpPmwnRPkn5k5ASmjoX8bY8NrZEPTwN+64nGYJmR/bHjEVgC8svdf5K956wi67tNJBGJky2+UfvNbUOtHmMHg==",
+      "version": "3.1.0-beta.1",
+      "resolved": "https://registry.npmjs.org/@actions/cache/-/cache-3.1.0-beta.1.tgz",
+      "integrity": "sha512-E+lNTJ4x1baOVHbhkkGK7JebxChMM/ogDSWIuDJsiPlpi7bzzL8RnKTk4zlZ3OYmWK8tF2/5QZMerg3rY4c/9A==",
       "dependencies": {
         "@actions/core": "^1.10.0",
         "@actions/exec": "^1.0.1",
         "@actions/glob": "^0.1.0",
         "@actions/http-client": "^2.0.1",
         "@actions/io": "^1.0.1",
+        "@azure/abort-controller": "^1.1.0",
         "@azure/ms-rest-js": "^2.6.0",
         "@azure/storage-blob": "^12.8.0",
         "semver": "^6.1.0",
@@ -111,14 +112,14 @@
       }
     },
     "node_modules/@azure/abort-controller": {
-      "version": "1.0.4",
-      "resolved": "https://registry.npmjs.org/@azure/abort-controller/-/abort-controller-1.0.4.tgz",
-      "integrity": "sha512-lNUmDRVGpanCsiUN3NWxFTdwmdFI53xwhkTFfHDGTYk46ca7Ind3nanJc+U6Zj9Tv+9nTCWRBscWEW1DyKOpTw==",
+      "version": "1.1.0",
+      "resolved": "https://registry.npmjs.org/@azure/abort-controller/-/abort-controller-1.1.0.tgz",
+      "integrity": "sha512-TrRLIoSQVzfAJX9H1JeFjzAoDGcoK1IYX1UImfceTZpsyYfWr09Ss1aHW1y5TrrR3iq6RZLBwJ3E24uwPhwahw==",
       "dependencies": {
-        "tslib": "^2.0.0"
+        "tslib": "^2.2.0"
       },
       "engines": {
-        "node": ">=8.0.0"
+        "node": ">=12.0.0"
       }
     },
     "node_modules/@azure/abort-controller/node_modules/tslib": {
@@ -9721,15 +9722,16 @@
   },
   "dependencies": {
     "@actions/cache": {
-      "version": "3.0.5",
-      "resolved": "https://registry.npmjs.org/@actions/cache/-/cache-3.0.5.tgz",
-      "integrity": "sha512-0WpPmwnRPkn5k5ASmjoX8bY8NrZEPTwN+64nGYJmR/bHjEVgC8svdf5K956wi67tNJBGJky2+UfvNbUOtHmMHg==",
+      "version": "3.1.0-beta.1",
+      "resolved": "https://registry.npmjs.org/@actions/cache/-/cache-3.1.0-beta.1.tgz",
+      "integrity": "sha512-E+lNTJ4x1baOVHbhkkGK7JebxChMM/ogDSWIuDJsiPlpi7bzzL8RnKTk4zlZ3OYmWK8tF2/5QZMerg3rY4c/9A==",
       "requires": {
         "@actions/core": "^1.10.0",
         "@actions/exec": "^1.0.1",
         "@actions/glob": "^0.1.0",
         "@actions/http-client": "^2.0.1",
         "@actions/io": "^1.0.1",
+        "@azure/abort-controller": "^1.1.0",
         "@azure/ms-rest-js": "^2.6.0",
         "@azure/storage-blob": "^12.8.0",
         "semver": "^6.1.0",
@@ -9792,11 +9794,11 @@
       }
     },
     "@azure/abort-controller": {
-      "version": "1.0.4",
-      "resolved": "https://registry.npmjs.org/@azure/abort-controller/-/abort-controller-1.0.4.tgz",
-      "integrity": "sha512-lNUmDRVGpanCsiUN3NWxFTdwmdFI53xwhkTFfHDGTYk46ca7Ind3nanJc+U6Zj9Tv+9nTCWRBscWEW1DyKOpTw==",
+      "version": "1.1.0",
+      "resolved": "https://registry.npmjs.org/@azure/abort-controller/-/abort-controller-1.1.0.tgz",
+      "integrity": "sha512-TrRLIoSQVzfAJX9H1JeFjzAoDGcoK1IYX1UImfceTZpsyYfWr09Ss1aHW1y5TrrR3iq6RZLBwJ3E24uwPhwahw==",
       "requires": {
-        "tslib": "^2.0.0"
+        "tslib": "^2.2.0"
       },
       "dependencies": {
         "tslib": {
diff --git a/package.json b/package.json
index cd6d0f3..7b1a106 100644
--- a/package.json
+++ b/package.json
@@ -1,6 +1,6 @@
 {
   "name": "cache",
-  "version": "3.0.11",
+  "version": "3.1.0-beta.1",
   "private": true,
   "description": "Cache dependencies and build outputs",
   "main": "dist/restore/index.js",
@@ -23,7 +23,7 @@
   "author": "GitHub",
   "license": "MIT",
   "dependencies": {
-    "@actions/cache": "^3.0.5",
+    "@actions/cache": "3.1.0-beta.1",
     "@actions/core": "^1.10.0",
     "@actions/exec": "^1.1.1",
     "@actions/io": "^1.1.2"