Power of Government to extend time limit in special circumstances
Section 168A, CGST Act
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Empowers the Government, on the Council’s recommendation, to extend time limits under the Act in a force majeure situation – the power used for the pandemic-era extensions of demand and order deadlines, some of which are still under challenge before the Supreme Court.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The pandemic-era extensions of demand and order limitation were issued under this power and are under challenge; keep a time-bar objection alive rather than conceding it.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
852 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.]
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
Tvl VOYLLA FASHIONS PRIVATE LIMITED v. The Assistant Commissioner (ST) (FAC)
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Pandian v. The State Tax Officer (ST)
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Pandian v. The State Tax Officer (ST)/
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Green cardamom Trading Company v. The Commercial Tax Officer
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Devika v. The Deputy commercial Tax Officer
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TVL BHUVANA ENTERPRISES v. The Deputy State Tax Officer-1
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Tvl. THANGAM GRAND v. The Assistant Commissioner (ST) (FAC)
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Tvl Jobo Structurals, v. The Assistant Commissioner (ST)
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71 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-09-29 · Insertedbys
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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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