CHAPTER XXI - MISCELLANEOUS
Section 143 - Job work procedure... Section 144 - Presumption as to do... Section 145 - Admissibility of mic... Section 146 - Common Portal... Section 147 - Deemed exports... Section 148 - Special procedure fo... Section 149 - Goods and services t... Section 150 - Obligation to furnis... Section 151 - Power to call for in... Section 152 - Bar on disclosure of... Section 153 - Taking assistance fr... Section 154 - Power to take sample... Section 155 - Burden of proof... Section 156 - Persons deemed to be... Section 157 - Protection of action... Section 158 - Disclosure of inform... Section 159 - Publication of infor... Section 160 - Assessment proceedin... Section 161 - Rectification of err... Section 162 - Bar on jurisdiction ... Section 163 - Levy of fee... Section 164 - Power of Government ... Section 165 - Power to make regula... Section 166 - Laying of rules, reg... Section 167 - Delegation of powers... Section 168 - Power to issue instr...
Section 168A - Power of Government...Section 169 - Service of notice in... Section 170 - Rounding off of tax,... Section 171 - Anti profiteering me... Section 172 - Removal of difficult... Section 173 - Amendment of Act 32 ... Section 174 - Repeal and saving...
Section 168A - Power of Government to extend time limit in special circumstances
168A. Power of Government to extend time limit in special circumstances.
(1) Notwithstanding with 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.
 This Section was inserted by The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 wef 31-03-2020.
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