Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 168A, verbatim (show)
Section 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 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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Notified extension conditions 168A(1) and Explanation
Questions to answer on the file10 questions
Retrospective earliest date 168A(2)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 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.[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | 168A(2) "give retrospective effect to such notification from a date not earlier than the date of commencement of this Act" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Circulars (3)
| Number | Date | Subject |
|---|---|---|
| Circular No. 158/14/2021-GST | 6 September 2021 | Clarification regarding extension of time limit to apply for revocation of cancellation of registration in view of Notification No. 34/2021-Central Tax dated 29th August, 2021 |
| Circular No. 157/13/2021-GST | 20 July 2021 | Clarification regarding extension of limitation under GST Law in terms of Hon'ble Supreme Court's Order dated 27.04.2021. |
| Circular No. 136/06/2020-GST | 3 April 2020 | Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) - Reg |
Notifications (15)
| Number | Date | Subject |
|---|---|---|
| Notification No. 56/2023-Central Tax | 28 December 2023 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
| Notification No. 09/2023-Central Tax | 31 March 2023 | Extension of limitation under Section 168A of CGST Act |
| Notification No. 13/2022-Central Tax | 5 July 2022 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
| Notification No. 34/2021-Central Tax | 29 August 2021 | Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act. made under this section |
| Notification No. 24/2021-Central Tax | 1 June 2021 | Seeks to amend notification no. 14/2021-Central Tax in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021. made under this section |
| Notification No. 14/2021-Central Tax | 1 May 2021 | Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of CGST Act. amended by a later instrument made under this section |
| Notification No. 91/2020-Central Tax | 14 December 2020 | Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures under GST till 31.03.2021. made under this section |
| Notification No. 66/2020-Central Tax | 21 September 2020 | Seeks to give one time extension for the time limit provided under Section 31(7) of the CGST Act 2017 till 31.10.2020. made under this section |
| Notification No. 65/2020-Central Tax | 1 September 2020 | Seeks to amend notification no. 35/2020-Central Tax dt. 03.04.2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020. made under this section |
| Notification No. 55/2020-Central Tax | 27 June 2020 | Seeks to amend notification no. 35/2020-Central Tax in order to extend due date of compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020. made under this section |
| Notification No. 56/2020-Central Tax | 27 June 2020 | Seeks to amend notification no. 46/2020-Central Tax in order to further extend period to pass order under Section 54(7) of CGST Act till 31.08.2020 or in some cases upto fifteen days thereafter. made under this section |
| Notification No. 46/2020-Central Tax | 9 June 2020 | Seeks to extend period to pass order under Section 54(7) of CGST Act. amended by a later instrument made under this section |
| Notification No. 47/2020-Central Tax | 9 June 2020 | Seeks to amend Notification No. 40/2020-Central Tax dated 05.05.2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) till the 30th day of June. made under this section |
| Notification No. 40/2020-Central Tax | 5 May 2020 | Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020. amended by a later instrument made under this section |
| Notification No. 35/2020-Central Tax | 3 April 2020 | Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills. amended by a later instrument made under this section |
Unsettled questions
The words of section 168a do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.
- What is an other calamity caused by nature or otherwise affecting implementation within the section 168A Explanation, and how does that implementation qualifier operate across the enumerated events? The text supplies no mechanical classification standard.
See also
- Section 1 of the CGST Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 168A. Power of Government to extend time limit in special circumstances". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 168A on the CBIC tax information portal