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    <title>Goa Goods and Services Tax (Second Amendment) Ordinance, 2020</title>
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    <description>The Ordinance inserts section 168A into the Goa GST Act, empowering the Government, on Council recommendation, to extend by notification any time limit under the Act where actions cannot be completed due to force majeure, defined to include war, epidemic, flood, drought, fire, cyclone, earthquake or other calamities; the power includes making such notifications retrospective from the date of commencement of the Act.</description>
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