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<h1>Power to extend time limits for statutory compliance due to force majeure permits retrospective notifications extending specified GST deadlines.</h1> 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.