Section 168A | TaxTooter Repository

Section 168A

Date Issued: 29 September 2020
State: India
Source: CGST Act 2017
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Summary

This document sets out Section 168A, titled “Power of Government to extend time limit in special circumstances,” and provides that the Government may, on the Council’s recommendation, extend time limits by notification where actions cannot be completed due to force majeure. It also states that such notification may be given retrospective effect from a date not earlier than the Act’s commencement, and explains “force majeure” by listing examples such as war, epidemic, flood, drought, fire, cyclone, and earthquake.