Bare ActsThe UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 168A

Power of Government to Extend Time in Special Circumstances

Amendment status not verified — confirm the current text below against the official source.

1 [168A. (1) Notwithstanding anything contained in this Act the Government may on 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 of this section shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act. Explanation -For the purpose 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.]

Section 168A – The UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai