Insertion of new section 168A in Act 12 of 2017

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....Central Goods and Services Tax Act, 2017, the following section shall be inserted, namely:‑ Power of Government to extend time limit in special circumstances '168A. (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of act....