Force majeure extensions allow retrospective relief for state GST compliance and tighten liability for retained tax benefits. The Act revises registration, invoicing and Schedule II scope, empowers administrative extension of statutory time limits for compliance on grounds of force majeure including retrospective effect, and strengthens anti evasion measures by extending penalty and offence liability to persons who cause or retain benefits from taxable frauds, while validating retrospective exemptions and repealing prior Ordinances with saving clauses.