Section 12: After section 168 of the Delhi Goods and Services Tax Act, 2017, the following section shall be inserted, namely

“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)Union territory Regulations of Delhi · 2017

―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 may 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 date of commencement of this Act.

6 DELHI GAZETTE : EXTRAORDINARY PART IV]

Explanation.- For the purpose 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.‖.

Where this provision sits

Act	“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section	12
Marginal note	After section 168 of the Delhi Goods and Services Tax Act, 2017, the following section shall be inserted, namely
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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