Power to issue instructions or directions.-

The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. [168A. Power of Government to Extend Time in Special Circumstances —

1. (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. (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
   • (i) Compiled by Commercial Taxes Department, Bihar in Association with National Law Book Publications, Ghaziabad (i) 2025 BIHAR GOODS AND SERVICES TAX ACT, 2017 164 any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.]289