Force majeure extension of GST time limits permits retrospective notification for disrupted compliance requirements. The Government may, on the recommendations of the Council, extend by notification any time limit specified, prescribed or notified under the Act where actions cannot be completed or complied with because of force majeure. The notification may also be given retrospective effect, but not from a date earlier than the commencement of the Act. Force majeure includes war, epidemic, flood, drought, fire, cyclone, earthquake, and other calamities affecting implementation of the Act.