Power of Government to extend time limit in special circumstances [Section 168A]
X X X X Extracts X X X X
X X X X Extracts X X X X
....ification, extend the time limit specified in respect of actions which cannot be completed of complied with due to force majeure. * "force majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act. [ Section 168A(1) ] * The power to issue u/s 168A shall ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rder for raising Demand u/s 73 and claiming refund u/s 54 or 55 - Exclusion of certain period - Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act * 34/2021 - Dated: 29-8-2021 - Central GST (CGST) - Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such appli....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 21-9-2020 - Central GST (CGST) - Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020 * 65/2020 - Dated: 1-9-2020 - Central GST (CGST) - Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till ....