Section 7 - Insertion of new section 168A in Act 12 of 2017
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 Chapter VI AMENDMENT TO THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
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Force majeure extensions of statutory time limits permitted, allowing retrospective notifications when compliance is obstructed by calamities. Government empowered, on Council recommendation, to notify extensions of time limits under the Central Goods and Services Tax Act for actions that cannot be completed or complied with due to force majeure, including authority to make such notifications retrospective from a date not earlier than the Act's commencement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Force majeure extensions of statutory time limits permitted, allowing retrospective notifications when compliance is obstructed by calamities.
Government empowered, on Council recommendation, to notify extensions of time limits under the Central Goods and Services Tax Act for actions that cannot be completed or complied with due to force majeure, including authority to make such notifications retrospective from a date not earlier than the Act's commencement.
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