Power to extend time limits for statutory compliance due to force majeure permits retrospective notifications extending specified GST deadlines. Section 168A authorises the Government, on the Council's recommendation, to extend statutory time limits where actions cannot be completed due to force majeure, a term covering epidemics, natural calamities and other such events; that power includes issuing notifications with retrospective effect from the commencement of the Act to extend limitation periods and specified GST compliance deadlines.