Force majeure extension of GST time limits permits retrospective notifications for compliance delays caused by calamities. The Government may, on the recommendations of the Council and by notification, extend time limits specified, prescribed or notified under the Act where actions cannot be completed or complied with because of force majeure. The notification may operate retrospectively, but not earlier than the commencement of the Act. Force majeure includes war, epidemic, flood, drought, fire, cyclone, earthquake, or any other calamity affecting implementation of the Act.