Section 168A was added during the pandemic to let the Government extend time limits when force majeure prevents compliance. Its use to extend the time for demand orders for 2017-18 to 2019-20 is in litigation.
Key points
- Under section 168A(1) of the CGST Act, 2017 the Government, on the Council's recommendation, may by notification extend time limits specified in or under the Act, for actions that cannot be completed or complied with due to force majeure.
- Notifications may have retrospective effect (section 168A(2)); "force majeure" includes war, epidemic, flood, drought, fire, cyclone, earthquake and similar events (Explanation).
- The section was inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, with effect from 31.03.2020.
- Notifications 9/2023 and 56/2023-Central Tax, extending the time for orders under section 73, have been set aside by some High Courts and upheld by others; the Supreme Court is considering the question.
The provisions
168A(1)–(2)Power to extend time limits in special circumstances
Statutory text
(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.]
1. Inserted by s.7 of The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) published in the Gazette of India, Extraordinary, Part II, Section 1, dated 29th September, 2020 - Brought into force w.e.f. 31st March, 2020.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can the Government extend GST time limits?
- Yes, under section 168A of the CGST Act, on the Council's recommendation, where force majeure prevents compliance; some extensions for demand orders are under challenge.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The challenges argue that the later extensions lacked a Council recommendation or a force majeure basis, or fixed dates that curtailed rather than extended limitation; see section 73.