Uttarakhand Goods and Services Tax (Amendment) Ordinance, 2020. - 141 XXXVI(3)/2020/18(1)/2020 - Uttarakhand SGST

No. 141 XXXVI(3)/2020/18(1)/2020 Dated Dehradun, April 22, 2020 NOTIFICATION Miscellaneous In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of ' The Uttarakhand Goods and Service Tax (Amendment) Ordinance, 2020' (Uttarakhand Ordinance NO. 01 of 2020) As assented to by the Governor on 21 April. 2020 THE UTTARAKHAND GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2020 (Uttarakhand Ordinance No. 01 of 2020) (Promulgated by the Governor in the Seventy-first Year of the Republic of India) AN ORDINANCE further to amend the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017)- WHEREAS, in view of the spread of pandemic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit, in the Uttarakhand Goods and Services Tax Act, 2017; AND WHEREAS, the State Legislative Assembly is not in session and the Governor is satisfied that circumstances exist which render it necessary for her to take immediate action; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 213 of the Constitution, the Governor is pleased to promulgate the following Ordinance:- Short title and commencement 1. (1) This Ordinance may be called the Uttarakhand Goods and Services Tax (Amendment) Ordinance, 2020. (2) It shall be deemed to have come into force from 31 st March, 2020. Insertion of new section 168A Power of Government to extend time limit in special circumstances 2. After section 168 of the Uttarakhand Goods and Services Tax Act, 2017, the following section shall be inserted, namely:- 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 such 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. . Baby Rani Maurya Governor Uttarakhand. By Order, PREM SINGH KHIMAL, Secretary