Chapter XXI - Miscellaneous
Section 168A
Section 168A: Power to extend time in special circumstances
In force-majeure circumstances, the Government may extend a CGST action deadline by notification on Council recommendation.
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Need advice on Section 168A?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 of 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 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.
Key takeaways
Exceptional trigger
The action cannot be completed or complied with because of force majeure as defined in the section.
Notification-specific extension
The Government must notify the extension; the section alone does not extend a particular deadline.
Retrospective power
The notification may operate retrospectively, no earlier than the Act’s commencement.
Exceptional trigger
The action cannot be completed or complied with because of force majeure as defined in the section.
Notification-specific extension
The Government must notify the extension; the section alone does not extend a particular deadline.
Retrospective power
The notification may operate retrospectively, no earlier than the Act’s commencement.
Practical checklist
Do
- Identify the deadline and force-majeure event.
- Find a notification covering the action and period.
- Read the extension’s exact effective date and scope.
Frequently asked questions
Does every flood or epidemic automatically extend all GST deadlines?
No. A relevant Government notification is still required under section 168A.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026