Section 8 - Insertion of new section 168A in Act 12 of 2017 - The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020

CHAPTER VII AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Insertion of new section 168A in Act 12 of 2017. 8. After section 168 of the Central Goods and Services Tax Act, 2017, the following section shall be inserted, namely: Power of Government to extend time limit in special circumstances 168A. (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 or 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. . RAM NATH KOVIND, President. DR. G. NARAYANA RAJU, Secretary to the Govt. of India.