Browse laws
Explore every subject in the shelf. Open an Act to read its text, amendments and the instruments recorded beneath its sections.
The collection includes real and labelled synthetic records. Connections and counts describe the records held.
Tree
- Agriculture and cooperatives23
- Arbitration and alternative dispute resolution3
- Aviation10
- Banking and finance30
- Broadcasting, press and film12
- Citizenship, immigration and foreigners5
- Civil procedure and evidence50
- Companies and insolvency13
- Constitution and governance197
- Consumer protection6
- Contract and commerce18
- Criminal law & procedure3
- Criminal law and procedure32
- Currency, banking & enforcement of security1
- Defence and internal security38
- Direct tax10
- Disability, welfare and reservations16
- Disaster management and emergencies11
- Education76
- Elections6
- Energy (electricity, petroleum, atomic, renewables)19
- Environment and forests14
- Excise, liquor and prohibition (State field)21
- Family and personal law35
- Food8
- Foreign trade and investment14
- Forests, environment & land acquisition3
- Fundamental rights1
- Gratuity1
- GST1
- Health and drugs25
- Income tax1
- Indirect tax and customs26
- Tobacco Duty (Town of Bombay) Act, 18576
- Coffee Act, 19426
- Central Excise Act, 19444
- Rubber Act, 19475
- Tea Act, 19535
- Coir Industry Act, 19536
- Central Sales Tax Act, 19561
- Customs Act, 19620
- Kerala General Sales Tax Act, 196327
- Cardamom Act, 19652
- Customs Tariff Act, 197521
- Union Duties of Excise (Distribution) Act, 19794
- Sugar Development Fund Act, 19823
- Spices Board Act, 19864
- Jute Packaging Materials (Compulsory Use in Packing Commodities) Act, 19873
- Maharashtra Value Added Tax Act, 20050
- Tamil Nadu VAT Act, 200624
- National Jute Board Act, 20096
- Central Goods and Services Tax Act, 2017885
- Section 1. Short title, extent and commencement8
- Section 3. Officers under this Act13
- Section 5. Powers of officers under GST8
- Section 6. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances2
- Section 7. Scope of supply4
- Section 9. Levy and collection71
- Section 10. Composition levy13
- Section 11. Power to grant Exemption68
- Section 15. Value of Taxable Supply25
- Section 16. Eligibility and conditions for taking input tax credit17
- Section 23. Persons not liable for registration11
- Section 25. Procedure for registration5
- Section 37. Furnishing details of outward supplies33
- Section 38. Communication of details of inward supplies and input tax credit1
- Section 39. Furnishing of returns57
- Section 44. Annual return12
- Section 48. Goods and services tax practitioners1
- Section 49B. Order of utilisation of input tax credit1
- Section 50. Interest on delayed payment of tax6
- Section 51. Tax deduction at source1
- Section 52. Collection of tax at source3
- Section 54. Refund of tax.- **26
- Section 55. Refund in certain cases.- **5
- Section 67. Power of inspection, search and seizure1
- Section 101A. Constitution of National Appellate Authority for Advance Ruling1
- Section 109. Constitution of Appellate Tribunal and Benches thereof1
- Section 120. Appeal not to be filed in certain cases1
- Section 128. Power to waive penalty or fee or both45
- Section 128A. Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods1
- Section 146. Common Portal3
- Section 147. Deemed exports2
- Section 148. Special procedure for certain processes65
- Section 158A. Consent based sharing of information furnished by taxable person2
- Section 164. Power of Government to make rules91
- Section 168. Power to issue instructions or directions264
- Section 168A. Power of Government to extend time limit in special circumstances15
- Section 171. Antiprofiteering measure.- **2
- Integrated Goods and Services Tax Act, 20170
- Union Territory Goods and Services Tax Act, 20176
- Goods and Services Tax (Compensation to States) Act, 20176
- Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 20174
- Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 20173
- Karnataka GST Act, 201728
- Goods and Services (Compensation to States) Act, 20206
- Information technology, data and cyber6
- Insurance8
- Intellectual property7
- Labour and industrial relations17
- Marriage, children & family1
- Mining and minerals6
- Municipal and urban development27
- Panchayats and rural local government17
- Pensions and provident funds5
- Prices, packaging & MRP1
- Property and land39
- Provident fund1
- Public procurement and public finance20
- Railways and metro4
- Real estate and housing15
- Religious institutions, charities and trusts19
- Right to information and public accountability10
- Road transport12
- Securities and capital markets14
- Shipping, ports and inland waterways16
- Social security5
- Sports and gaming7
- Stamp duty5
- State revenue, land records and tenancy (State field)43
- Telecommunications4
- Telecommunications & interception1
- Tourism, hospitality and monuments8
- Water and irrigation23
- Women and children12
- Working conditions & protections at work3
- No power resolved40368
Under section 168A, Central Goods and Services Tax Act, 2017 (15)
Notification of the Central Government, 35/2020-Central Tax5 May 2020Notification 40/2020-CT
Notification of the Central Government, 40/2020-Central Tax9 June 2020Notification 46/2020-CT
Notification of the Central Government, 46/2020-Central Tax9 June 2020Notification 47/2020-CT
Notification of the Central Government, 47/2020-Central Tax27 June 2020Notification 55/2020-CT
Notification of the Central Government, 55/2020-Central Tax27 June 2020Notification 56/2020-CT
Notification of the Central Government, 56/2020-Central Tax1 September 2020Notification 65/2020-CT
Notification of the Central Government, 65/2020-Central Tax21 September 2020Notification 66/2020-CT
Notification of the Central Government, 66/2020-Central Tax14 December 2020Notification 91/2020-CT
Notification of the Central Government, 91/2020-Central Tax1 May 2021Notification 14/2021-CT
Notification of the Central Government, 14/2021-Central Tax1 June 2021Notification 24/2021-CT
Notification of the Central Government, 24/2021-Central Tax29 August 2021Notification 34/2021-CT
Notification of the Central Government, 34/2021-Central Tax5 July 2022Notification 13/2022-CT
Notification of the Central Government, 13/2022-Central Tax31 March 2023Notification 9/2023-CT
Notification of the Central Government, 9/2023-Central Tax28 December 2023Notification 56/2023-CT
Notification of the Central Government, 56/2023-Central Tax
Text
Section 168A, Central Goods and Services Tax Act, 2017 [S10-BQ0]
As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
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.
Made under this section, or naming it (16)
Notification No. 09/2023-Central Tax [N10-ZCG], 31 March 2023, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5th July, 2022, the Government, on the recommendations of the Council"
Notification No. 13/2022-Central Tax [N10-WVQ], 5 July 2022, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1 st May, 2021, the Government, on the recommendations of the Council"
Notification No. 14/2021-Central Tax [N10-S1J], 1 May 2021, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many parts of India, the Government, on the recommendations of the Council"
Notification No. 24/2021-Central Tax [N10-SFE], 1 June 2021, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 34/2021-Central Tax [N10-TBA], 29 August 2021, in force. Recital: "In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 35/2020-Central Tax [N10-P65], 3 April 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council"
Notification No. 40/2020-Central Tax [N10-PDK], 5 May 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council"
Notification No. 46/2020-Central Tax [N10-PKA], 9 June 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council"
Notification No. 47/2020-Central Tax [N10-PM4], 9 June 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 55/2020-Central Tax [N10-Q1F], 27 June 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 56/2020-Central Tax [N10-Q29], 27 June 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 56/2023-Central Tax [N11-2HW], 28 December 2023, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and in partial modification of the notifications of the Government of India, Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3rd April, 2020 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3 rd April, 2020 and No. 14/2021-Central Tax, dated the 1st May, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 310(E), dated the 1st May, 2021 and No. 13/2022-Central Tax, dated the 5th July, 2022, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 516(E), dated the 5 th July, 2022, and No. 09/2023-Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), vide number G.S.R. 1564(E) dated the 31st March, 2023, the Government, on the recommendations of the Council"
Notification No. 65/2020-Central Tax [N10-QBV], 1 September 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 66/2020-Central Tax [N10-QCN], 21 September 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Notification No. 91/2020-Central Tax [N10-RE8], 14 December 2020, in force. Recital: "In exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council"
Circular No. 158/14/2021-GST [C10-5E1], 6 September 2021, in force. The text contains "section 168A of the said Act".
Sort rules. Subjects by name. Acts by year, then number. Sections in the order of the arrangement. Instruments by date, then number. Amendments by date. An instrument stands under the section its recital names; where the register resolved no section, it stands under No power resolved. Counts are the rows beneath.