The President gives assent on the Ordinance to provide relaxation in provisions of certain acts and matters connected therewith or incidental thereto on, March 31, 2020. The amendment made in Central Goods and Services Tax Act, 2017 (“CGST Act, 2017”) vide insertion of New Section 168A i.e. Power to Government to extend the time limit in special circumstances, which enables the government to extend the time limit specified in, or prescribed or notified under, this act in respect of actions which cannot be completed or compiled due to force majeure.
The power to issue notification under subsection (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.
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.’.
The Press Release on Ordinance passed can be accessed at: http://egazette.nic.in/WriteReadData/2020/218979.pdf