Central Goods and Services Tax Act, 2017
Chapter XXI - Miscellaneous
Section 168A - Power of Government to extend time limit in special circumstances
1[168A. Power of Government to extend time limit in special circumstances.-
(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 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.]1
Notifications
- Notification No. 35/2020 - 03-04-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
- Notification No. 40/2020 - 05-05-2020 - Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
- Notification No. 46/2020 - 09-06-2020 - Seeks to extend period to pass order under Section 54(7) of CGST Act.
- Notification No. 47/2020 - 09-06-2020 - Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June
- Notification No. 55/2020 - 27-06-2020 - Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
- Notification No. 56/2020 - 27-06-2020 - Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
- Notification No. 65/2020 - 01-09-2020 - Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
- Notification No. 66/2020 - 21-09-2020 - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020.
- Notification No. 91/2020 - 14-12-2020 - Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021.
- Notification No. 14/2021 - 01-05-2021 - Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act.
- Notification No. 24/2021 - 01-06-2021 - Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.
- Notification No. 34/2021 - 29-08-2021 - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.
- Notification No. 13/2022 - 05-07-2022 - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
- Notification No. 09/2023 - 31-03-2023 - Extension of limitation under Section 168A of CGST Act
- Notification No. 56/2023 - 28-12-2023 - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act
