An Ordinance further to amend the Tamil Nadu Goods and Services Tax Act, 2017

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..... NCE No. 4 OF 2020 An Ordinance further to amend the Tamil Nadu Goods and Services Tax Act, 2017. WHEREAS the Legislative Assembly of the State is not in session and the Governor of Tamil Nadu is satisfied that circumstances exist which render it necessary for him to take immediate action for the purposes hereinafter appearing; NOW, THEREFORE, in exercise of the powers conferred by cl .....

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..... 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, .....

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..... ot be completed or complied with due to force majeure, the Central Government has promulgated the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (No.2 of 2020) on the 31 st March 2020, which among others, amends the said Central Act 12 of 2017. by inserting section 168A in that Act. In consonance with said amendment. the Tamil Nadu Goods and Services Tax Act. 2017 (Tam .....

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