Bihar Goods and Services Tax (Amendment) Ordinance, 2020

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....demic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit, in the Bihar Goods and Services Tax Act, 2017; WHEREAS, The Legislature of the State of Bihar is not in session; AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist wh....

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....nment to extend time limit in special circumstances- (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 actions which cannot be completed or complied with due to force majeure. (2) The power to issue notification ....