Force majeure extensions of statutory time limits allowed, including retrospective effect, on Council recommendation and government notification. Government may, on Council recommendation, notify extensions of any time limit specified, prescribed or notified under the Central Goods and Services Tax ... Summary
Force majeure extensions of statutory time limits allowed, including retrospective effect, on Council recommendation and government notification.
Government may, on Council recommendation, notify extensions of any time limit specified, prescribed or notified under the Central Goods and Services Tax Act, 2017 when actions cannot be completed due to force majeure; such notifications may be given retrospective effect not earlier than the commencement of the Act, and "force majeure" includes war, epidemic and natural or other calamities affecting implementation of the Act.
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