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    <title>Power of Government to extend time limit in special circumstances [Section 168A]</title>
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    <description>Section 168A authorises the Government, on the Council&#039;s recommendation, to extend statutory time limits where actions cannot be completed due to force majeure, a term covering epidemics, natural calamities and other such events; that power includes issuing notifications with retrospective effect from the commencement of the Act to extend limitation periods and specified GST compliance deadlines.</description>
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