Insertion of new section 168A in Act 12 of 2017
Section 2 of Bihar Goods and Services Tax (Amendment) Act, 2020 deals with insertion of new section 168A in Act 12 of 2017. After section 168 of the Bihar Goods and Services Tax Act, 2017, the following section shall be inserted, namely :- '168A.
After section 168 of the Bihar Goods and Services Tax Act, 2017, the following 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 cannot 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.
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.'.
Section 2, Bihar Goods and Services Tax (Amendment) Act, 2020 (Act 7 of 2020).
Cross-references
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Questions about Section 2
What does Section 2 of the Bihar Goods and Services Tax (Amendment) Act deal with?
Section 2 of the Bihar Goods and Services Tax (Amendment) Act is headed "Insertion of new section 168A in Act 12 of 2017". After section 168 of the Bihar Goods and Services Tax Act, 2017, the following section shall be inserted, namely :- '168A.
How do I find court cases under Section 2 of the Bihar Goods and Services Tax (Amendment) Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Bihar Goods and Services Tax (Amendment) Act 2, section 2 Bihar Goods and Services Tax (Amendment) Act, section 2 of the Bihar Goods and Services Tax (Amendment) Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 2 of the Bihar Goods and Services Tax (Amendment) Act, and has it changed?
Its own text turns on Bihar Goods and Services Tax Act 168, so none of them can safely be read on its own.
When was the Bihar Goods and Services Tax (Amendment) Act enacted?
Bihar Goods and Services Tax (Amendment) Act was enacted in 2020 as Act 7 of 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 3. Repeal and Savings93 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/cbfcba70-fa96-4920-879c-426754256c55.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/c639fcf5-7ffd-4d47-afcf-38fd4ff422f5/content). This page is not a substitute for legal advice.