Amended and updated notes on section 168A of CGST Act, 2017. Detail discussion on provisions and rules related to power of Government to extend time limit in special circumstances.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 168A of CGST 2017 provides for power of Government to extend time limit in special circumstances.
Recently, we have discussed in detail section 168 (Power to issue instructions or directions) of CGST Act 2017. Today, we learn the provisions of section 168A of Central GST Act 2017.
Section 168A of the Central Goods and Services Tax Act, 2017 has been inserted by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.03.2020.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 168A |
| Section Name | Power of Government to extend time limit in special circumstances |
| Updated 2025 Edition | GST Law Book PDF |
Section 168A of Central GST – Power of Government to extend time limit in special circumstances1
Section 168A of CGST Act 2017 was inserted by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.03.2020.
Section 168A(1) of CGST Act
Section 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.
Section 168A(2) of CGST Act
Section 168A(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 this section, the expression ”force majeure” means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity ca used by nature or otherwise affecting the implementation of any of the provisions of this Act.
- Section 168A of CGST Act 2017 was inserted by the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 dated 31.03.2020. ↩︎
Notes on Section 168A of CGST Act
Power to Extend Time Limit Under CGST Act: Section 168A(1) Explained
Section 168A(1) of the Central Goods and Services Tax (CGST) Act, 2017, empowers the Government to extend time limits specified under the Act when certain exceptional circumstances, referred to as “force majeure,” prevent the completion or compliance of required actions. This authority is exercised through official notifications issued upon the recommendation of the GST Council.
The term “force majeure” encompasses events such as war, epidemics, floods, droughts, fires, cyclones, earthquakes, or other natural or man-made calamities that hinder the implementation of the Act’s provisions.
For instance, during the COVID-19 pandemic, the Government utilized this provision to extend various compliance deadlines, recognizing the widespread disruptions caused by the epidemic.
Retrospective Application of Notifications Under CGST Act: Understanding Section 168A(2)
Section 168A(2) of the Central Goods and Services Tax (CGST) Act, 2017, grants the Government the authority to issue notifications with retrospective effect. Specifically, when the Government extends time limits under Section 168A(1) due to force majeure events, it can make such extensions effective from a past date, provided that date is not earlier than the commencement of the CGST Act itself. This provision ensures that compliance deadlines can be adjusted retroactively to accommodate unforeseen circumstances, thereby providing relief to taxpayers and authorities alike.