Extension of time limits for GST compliance permitted where force majeure prevents completion, enabling retrospective notifications. Amendments to section 140 make entitlement to transitional input tax credit subject to compliance within such time and in such manner as may be prescribed, including for goods held in stock. Section 168A authorises the Government, on the Council's recommendation, to extend or retrospectively validate time limits prescribed or notified under the Act where actions cannot be completed due to force majeure, defined to include epidemics and other calamities.