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    <title>Uttarakhand Goods and Services Tax (Amendment) Ordinance, 2020.</title>
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    <description>The Uttarakhand Goods and Services Tax (Amendment) Ordinance, 2020 amends the Uttarakhand Goods and Services Tax Act, 2017 with effect from 31 March 2020. It inserts section 168A empowering the Government, on the recommendation of the Council and by notification, to extend time limits under the Act for actions that cannot be completed due to force majeure. The provision permits retrospective effect and defines force majeure to include epidemic and other calamities affecting implementation of the Act.</description>
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