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.
Notes (History of Amendments in Bare Text):
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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