Power to extend time limits for GST compliance allowed where force majeure delays completion, via retrospective notification. Section 168A authorises the Government, on Council recommendation, to extend time limits under the GST Act by notification for actions uncompleted due to force majeure, with the power to make such notifications retrospective from a date not earlier than the Act's commencement; force majeure is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamity affecting implementation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Power to extend time limits for GST compliance allowed where force majeure delays completion, via retrospective notification.
Section 168A authorises the Government, on Council recommendation, to extend time limits under the GST Act by notification for actions uncompleted due to force majeure, with the power to make such notifications retrospective from a date not earlier than the Act's commencement; force majeure is defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamity affecting implementation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
