section 168A
Power of Government to extend time limit in special circumstances
The PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017Tax2017180 sections19 chapters
Chapter XXI MISCELLANEOUS
Statutory text
*[168A. (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 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.] Explanation., For the purposes of the 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.]
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