Section 168A of CGST Act

Power of Government to extend time limit in special circumstances

Inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, w.e.f. 31-3-2020.

Section 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.

Section 168A (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.

For extension of time limit for completion or compliance of any action, by any authority or by any person prescribed or notified under Act and validity period of E-way Bill, See Notification No. 35/2020-Central Tax, dated 3-4-2020.

For extension of time limit for issuance of refund order, see Notification No. 46/2020-central Tax, dated 9-6-2020.

For extension of time-limit for completion or compliance of any action by any authority or by any person prescribed or notified under Act, see Notification No. 14/2021-Central Tax dated 1-5-2021.

For extension of time-limit for making an app application for revocation of cancellation a registration, see Notification No. 34/2021-Central Tax, dated 29-8-2021.

For extension of time-limit for completion or compliance of any action by any authority by any person prescribed or notified under Act, see Notification No. 13/2022-Central Tax dated 5-7-2022.