Section 168A: Power of Government to Extend Time in Special Circumstances

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

1 [168A. (1) Notwithstanding anything contained in this Act the Government may on 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 of this section 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 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 Uttar Pradesh Goods and Services Tax Act, 2017
Section	168A
Marginal note	Power of Government to Extend Time in Special Circumstances
Jurisdiction	State of Uttar Pradesh
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, U.P. Act No. 16 of 2020. Ins. by sec. 2 of U.P. Act No. 16 of 2020.

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