Provisions under Section 168A of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Govt Power to Extend Time Limit in Special Circumstances”:
Section 168A of CGST Act 2017: Power of Government to extend time limit in special circumstances (CHAPTER XXI – MISCELLANEOUS) [section 168A inserted from 31/03/2020: refer Note 1]
(1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure.
(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Explanation.- For the purposes of this section, the expression “force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.
Amendments History:
1. Section 168A inserted vide section 8 of the ‘Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Ordinance, 2020 (Notification dated 31/03/2020)’/ vide section 6 of the ‘Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (Notification dated 29/09/2020)’, effective from 31/03/2020.
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| CGST Act 2017: Last updated 15/02/2024 |
| The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website. |
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