Power of Government to extend time limit in special circumstances
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 168A of the Central Goods and Services Tax Act, 2017 deals with power of Government to extend time limit in special circumstances. 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. The Act was enacted on 12 Apr 2017.
1[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 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.]
Section 168A, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Mizo Publication Private Limited v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Barkataki Print & Media Services v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Hindustan Construction Company Limited v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Ms Kakoti Engineering Works v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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North East Sillimanite v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Kakoti Engineering Works v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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A B Enterprise v. Union of India
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Krishna Gas Service v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Ruchi Bastralaya v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Goyal Hardware v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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Jawahar Singh v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
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DNA Agrotech Private Limited v. Union of India & Ors.
Court's Decision & Legal Precedent
Notification No.56/2023-CT purporting to extend limitation under CGST s.168A is ultra vires: GST Council recommendation is a sine qua non for exercise of s.168A power, and force majeure (Explanation to s.168A) must exist; Orders-in-Original under s.73(9) passed beyond s.73(10) timelines (without a valid s.168A extension) are without jurisdiction and are quashed.
On this section: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
9 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- 41/2020-Central Tax G.S.R 275(E)Notification 2021
- Notification No. 35/2020 -Central Tax dated 03.04.2020Notification 2020
- Notification No. 40/2020 -Central Tax dated 05.05.2020Notification 2020
- Notification No. 46/2020 -Central Tax dated 09.06.2020Notification 2020
- Notification No. 47/2020 -Central Tax dated 09.06.2020Notification 2020
- Notification No. 55/2020 -Central Tax dated 27.06.2020Notification 2020
- Notification No. 56/2020 -Central Tax dated 27.06.2020Notification 2020
- Notification No. 65/2020 -Central Tax dated 01.09.2020Notification 2020
- Notification No. 66/2020 -Central Tax dated 21.09.2020Notification 2020
Another 1 instrument names this provision in its title or its text without being made under it.
Questions about Section 168A
What have the courts held on Section 168A of the Central Goods and Services Tax Act?
Mizo Publication Private Limited v. Union of India & Ors. (19 Sep 2024) is the leading judgment on this section among those set out below: Directly construes CGST s.168A power to extend time limits — recommendation of GST Council and existence of force majeure are mandatory preconditions; invalid extension cannot save time-barred s.73 assessments. Another 11 judgments on this section are set out below.
How do I find court cases under Section 168A of the Central Goods and Services Tax 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: CGST Act 168A, section 168A CGST Act, section 168A of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 12 reported judgments on this section are set out on this page, beginning with Mizo Publication Private Limited v. Union of India & Ors. (19 Sep 2024).
What should I read with Section 168A of the Central Goods and Services Tax Act, and has it changed?
The rules and notifications made under it are where it actually bites, and there are 9: most recently 41/2020-Central Tax G.S.R 275(E) (2021), then Notification No. 35/2020 -Central Tax dated 03.04.2020 (2020), and 7 more.
When was Section 168A of the Central Goods and Services Tax Act enacted?
Section 168A of the Central Goods and Services Tax Act, cited as CGST Act 168A, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 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. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.