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of <h1>Tamil Nadu Ordinance No. 4 of 2020 amends GST Act, adding Section 168A for deadline extensions during force majeure events.</h1> The Tamil Nadu Ordinance No. 4 of 2020 amends the Tamil Nadu Goods and Services Tax Act, 2017. Promulgated by the Governor on May 22, 2020, it introduces Section 168A, allowing the government to extend deadlines for compliance under the Act due to force majeure events such as war, epidemics, or natural disasters. This amendment aligns with similar changes in the Central Goods and Services Tax Act, 2017, following the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020. The amendment is effective retroactively from March 31, 2020.
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