Central GST
[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.] 1
1 Inserted vide Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020 dt 29.9.2020. Effective from 31.03.2020.
[The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.] 2
2 Inserted vide Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020 dt 29.9.2020. Effective from 31.03.2020.
Explanation.- For the purposes of this section, the expression “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.
