The Rajasthan Goods And Services Tax (Second Amendment) Act, 2020

(1) This Act may be called the Rajasthan Goods and Services Tax (Second Amendment) Act, 2020.

(2) It shall be deemed to have come into force on and from 13th May, 2020.

After the existing section 168 and before the existing section 169 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the following new section shall be inserted, namely:-

"168A. Power of Government to extend time limit in special circumstances.- (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 can not 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 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.".

(1) The Rajasthan Goods and Services Tax (Amendment) Ordinance, 2020 (Ordinance No. 3 of 2020) is hereby repealed.

(2) Notwithstanding such repeal, all things done, actions taken or orders made under the said Ordinance shall be deemed to have been done, taken or made under this Act.