Section 168A – Power of Government to Extend Time Limit in Special Circumstances

Section 168A of the Central Goods and Services Tax Act, 2017 provides a special statutory power to the Government to extend time limits under the GST law when specified actions cannot be completed or complied with because of force majeure.

The provision is particularly important because GST legislation contains numerous statutory and prescribed time limits for taxpayers as well as tax authorities. Extraordinary events such as an epidemic, flood, cyclone, earthquake or other calamity may make compliance or completion of statutory actions difficult or impossible. Section 168A creates a mechanism through which the Government, on the recommendations of the GST Council, can extend such time limits by issuing a notification.

Section 168A was inserted with effect from 31 March 2020, during the period when the COVID-19 pandemic created widespread disruption to business operations, government functioning and GST compliance.

The provision is contained in Chapter XXI – Miscellaneous of the CGST Act and is titled “Power of Government to extend time limit in special circumstances.”

What Is Section 168A of the CGST Act?

Section 168A allows the Government, on the recommendations of the GST Council, to extend a time limit specified in, prescribed under, or notified under the CGST Act where the relevant action cannot be completed or complied with due to force majeure.

The extension is made through a notification.

The section contains two sub-sections and an Explanation defining the expression “force majeure.”

In simple terms:

Extraordinary event → Force majeure → GST Council recommendation → Government notification → Extension of specified time limit

Section 168A is therefore an enabling provision for exceptional circumstances. It does not itself automatically extend every GST deadline whenever an extraordinary event occurs.

Exact Structure of Section 168A

Section 168A broadly operates through the following framework:

Section 168A(1)

The Government may, on the recommendations of the GST Council and by notification, extend a time limit specified in, prescribed or notified under the CGST Act where actions cannot be completed or complied with due to force majeure.

Section 168A(2)

The notification issued under Section 168A(1) may be given retrospective effect, but not from a date earlier than the commencement of the CGST Act.

Explanation

The Explanation defines “force majeure” to include events such as:

• war;
• epidemic;
• flood;
• drought;
• fire;
• cyclone;
• earthquake; or
• any other calamity caused by nature or otherwise affecting the implementation of provisions of the Act.

Why Was Section 168A Introduced?

Section 168A was introduced on 31 March 2020 through the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) framework. Its introduction occurred during the COVID-19 pandemic, when businesses, taxpayers, professionals and tax administrations were facing significant operational disruptions.

The basic legislative purpose was to provide flexibility where statutory GST actions could not be completed within the prescribed period because of extraordinary circumstances.

The GST Council’s records show that Section 168A was subsequently used for extending specified GST compliance and statutory timelines during the COVID-19 period.

Meaning of Force Majeure Under Section 168A

The expression “force majeure” is specifically explained in Section 168A.

It includes:

• war;
• epidemic;
• flood;
• drought;
• fire;
• cyclone;
• earthquake; and
• other calamities caused by nature or otherwise that affect implementation of the CGST Act.

The wording is not limited to the examples expressly listed in the Explanation.

The provision also includes “any other calamity caused by nature or otherwise” where that calamity affects the implementation of provisions of the Act.

Therefore, the statutory concept is broader than simply a list of named natural disasters.

Does Every Difficulty Qualify as Force Majeure?

Not necessarily.

Section 168A is concerned with actions that cannot be completed or complied with due to force majeure.

This means the existence of an inconvenience or ordinary administrative difficulty does not by itself automatically trigger Section 168A.

The Government must exercise the statutory power through a notification after the GST Council’s recommendation.

A 2025 decision of the Madras High Court, dealing with challenges to Section 168A notifications, examined the statutory requirements including the relationship between the inability to complete an action and the force majeure event. The court discussed the expressions “cannot” and “due to” in the context of the statutory power. The issue has also generated litigation concerning certain limitation-extension notifications.

Accordingly, Section 168A should not be understood as a general power to extend GST deadlines whenever compliance becomes difficult.

Who Can Exercise the Power Under Section 168A?

The power is vested in the Government.

However, the Government exercises this power on the recommendations of the GST Council.

The extension must be made through a notification.

Therefore, the provision contains three important elements:

1. Recommendation of the GST Council
2. Government action
3. Notification extending the specified time limit

Section 168A itself does not permit an individual taxpayer or individual GST officer to extend a statutory deadline on his or her own.

Can the Government Extend Any GST Time Limit?

Section 168A refers to time limits specified in, prescribed or notified under the CGST Act.

However, the power is conditional.

The relevant action must be one that cannot be completed or complied with due to force majeure.

Therefore, Section 168A is not a general administrative power to change every deadline whenever considered convenient.

The scope of each extension depends on the wording of the particular notification issued under Section 168A.

Extension Is Not Automatic

One of the most important aspects of Section 168A is that the provision does not automatically extend all GST time limits merely because a force majeure event exists.

A notification is required.

For example, during the COVID-19 period, the Government issued specific notifications under Section 168A extending specified GST compliances for specified periods and subject to stated conditions and exceptions.

Therefore, taxpayers must examine the relevant notification rather than assuming that a general force majeure event automatically extends their particular deadline.

Section 168A and COVID-19

The most significant practical use of Section 168A occurred during the COVID-19 pandemic.

The GST Council records show that the Government used Section 168A to extend specified GST timelines during periods affected by pandemic-related restrictions.

For example, Notification No. 14/2021-Central Tax dated 1 May 2021 extended specified compliances falling between 15 April 2021 and 30 May 2021 up to 31 May 2021, exercising powers under Section 168A.

Similarly, Notification No. 13/2022-Central Tax dated 5 July 2022 was issued to extend specified dates of compliance under Section 168A.

These examples demonstrate how Section 168A operates through specific notifications rather than through an automatic blanket extension.

Section 168A and Limitation Periods

Section 168A has also been used in connection with statutory limitation periods.

This is particularly significant in GST demand proceedings.

For example, Section 73 contains statutory periods for issuing notices and orders relating to tax that has not been paid or has been short paid, erroneous refunds and wrongly availed or utilised input tax credit for reasons other than fraud or wilful misstatement or suppression of facts.

The GST Council considered extension of Section 73 limitation periods under Section 168A for certain financial years.

Notification No. 09/2023-Central Tax dated 31 March 2023 was issued for extension of limitation under Section 168A of the CGST Act.

Notification No. 56/2023-Central Tax was subsequently issued in December 2023 to extend specified compliances under Section 168A.

Section 168A and Section 73

The relationship between Section 168A and Section 73 is important because Section 73 contains statutory limitation periods for tax determination.

The GST Council records show that extensions were considered for older financial years because large numbers of assessments and scrutiny proceedings had accumulated following various GST return and compliance amnesty measures.

However, an extension under Section 168A must always be examined with reference to the specific notification, financial year, action covered and period of extension.

A taxpayer should therefore not rely merely on the existence of Section 168A without checking the notification applicable to the particular proceeding.

Retrospective Effect Under Section 168A(2)

Section 168A(2) contains an important power.

A notification issued under Section 168A(1) may be given retrospective effect.

However, there is a statutory limitation:

The notification cannot operate retrospectively from a date earlier than the commencement of the CGST Act.

This is significant because an extension notification may be issued after the original deadline has already approached or passed.

The statutory provision therefore expressly allows retrospective operation, subject to the limitation specified in Section 168A(2).

Example of Retrospective Extension

Suppose an extraordinary event prevents a statutory action from being completed during a particular period.

The original statutory deadline expires.

The Government subsequently issues a notification under Section 168A extending the relevant time limit and gives that notification retrospective effect from an earlier date.

If the notification legally covers the taxpayer’s action, the extended period may apply even though the notification was issued after the original deadline.

The exact effect depends on the wording and scope of the notification.

Section 168A Does Not Itself Specify a Fixed Extension Period

Section 168A does not say that a time limit can always be extended by:

• 30 days;
• 60 days;
• 90 days; or
• any other fixed period.

The actual extension is determined by the notification issued under Section 168A.

Therefore, the taxpayer must read the relevant notification to determine:

• which provision is covered;
• which action is covered;
• which period is covered;
• the new deadline;
• any exclusions;
• any conditions; and
• whether retrospective effect is provided.

Section 168A and Notifications

A Section 168A notification is central to the practical application of the provision.

The notification normally identifies the specific statutory action or compliance for which the Government is granting an extension.

For example, the GST Council’s official repository records several notifications issued under Section 168A for particular periods and compliances.

This means that taxpayers should always identify the applicable notification rather than relying on a general statement that “GST deadlines were extended.”

Section 168A and Taxpayer Compliance

Section 168A is beneficial in situations where extraordinary circumstances genuinely disrupt GST compliance, but it does not remove the taxpayer’s general responsibility to comply with GST law.

A taxpayer should continue to:

• monitor statutory deadlines;
• maintain records;
• file returns within the applicable period;
• make tax payments;
• respond to notices;
• track notifications;
• track extensions; and
• verify whether a particular extension actually applies.

The existence of Section 168A does not mean that taxpayers can assume an extension without a relevant notification.

Section 168A and Government Proceedings

The provision can operate in relation to actions required to be completed by tax authorities as well as actions required from persons, depending on the particular notification.

The statutory wording refers to actions that cannot be completed or complied with and therefore is capable of covering different categories of statutory actions, subject to the notification issued under the provision.

During the COVID-19 period, Section 168A notifications were used for specified actions by authorities and persons under the CGST Act. CBIC Circular No. 157/13/2021-GST specifically discussed notifications issued under Section 168A extending time limits for various actions.

Section 168A and Force Majeure – Important Judicial Consideration

The scope of Section 168A has been the subject of judicial consideration.

In a 2025 Madras High Court decision concerning challenges to Section 168A notifications, the court examined the statutory requirements for exercising the power. The judgment discussed whether the relevant action must be incapable of completion or compliance because of the force majeure event and considered the connection between the force majeure event and the inability to complete the action.

This is important because it demonstrates that Section 168A is not simply an unrestricted power to extend limitation periods.

The legal validity and application of a particular notification can depend on the statutory requirements and the facts relevant to that notification.

👉 Read More → Section 168A – Power of Government to extend time limit in special circumstances

Litigation Concerning Section 168A Extensions

Certain Section 168A notifications extending limitation periods for older GST financial years have been challenged before courts.

The GST Council’s official records document the use of Section 168A for extending the limitation period under Section 73 for specified financial years.

The litigation surrounding these extensions means that businesses dealing with old GST demands should examine:

• the relevant financial year;
• the applicable Section 73 or other statutory provision;
• the relevant Section 168A notification;
• the dates specified in that notification;
• applicable judicial orders; and
• the current legal position.

The validity of a particular notification should not be inferred solely from the existence of Section 168A.

Section 168A and Section 168

Section 168 and Section 168A are different provisions.

Section 168

Section 168 deals with the power of the Board to issue instructions or directions for uniformity in implementation of the CGST Act.

Section 168A

Section 168A deals with the Government’s power to extend time limits in special circumstances due to force majeure.

Therefore:

Section 168 → Instructions and directions

Section 168A → Extension of statutory time limits in force majeure circumstances

The two provisions should not be confused.

Section 168A and Section 169

Section 169 deals with service of notice in certain circumstances.

Section 168A, on the other hand, deals with extension of time limits.

Thus:

Provision	Main subject
Section 168	Instructions or directions
Section 168A	Extension of time limits in special circumstances
Section 169	Service of notices and communications

Each provision performs a different function within Chapter XXI.

Section 168A and Section 174

Section 174 deals with repeal and saving provisions.

Section 168A is an operative provision allowing specified GST time limits to be extended in force majeure circumstances.

The existence of Section 168A therefore does not alter the basic repeal-and-saving framework under Section 174.

What Does “Specified, Prescribed or Notified” Mean?

Section 168A covers a time limit that is:

• specified in the Act;
• prescribed under the Act, generally through the Rules; or
• notified under the Act.

This wording gives the provision a broad statutory reach, subject to the force majeure condition and the contents of the Government notification.

Time Limit Specified in the Act

For example, a limitation period may be directly provided in a section of the CGST Act.

Time Limit Prescribed Under the Act

A time limit may instead be provided through the CGST Rules.

Time Limit Notified Under the Act

A time limit may also arise from a notification issued under statutory authority.

Section 168A expressly refers to all three categories.

Practical Example – Natural Calamity

Suppose severe flooding affects a particular area.

Businesses cannot access their premises, records, banking systems or internet connectivity for a significant period.

If the Government, on GST Council recommendation, determines that specified GST actions cannot be completed or complied with because of the force majeure situation and issues a Section 168A notification, the specified deadlines may be extended according to that notification.

The extension does not arise merely because flooding occurred. The relevant notification and its conditions must apply.

Practical Example – Epidemic

Suppose an epidemic results in major disruption to business operations and government offices.

The Government may use Section 168A, on the GST Council’s recommendation, to extend specified GST time limits where the statutory conditions are satisfied.

The notification would determine the exact actions and periods covered.

This is similar to the way Section 168A was used during the COVID-19 pandemic.

Practical Example – Cyclone

Suppose a severe cyclone causes widespread disruption to electricity, communications and business operations.

If the circumstances meet the statutory requirements and a notification is issued under Section 168A, specified GST compliance deadlines may be extended.

Again, the taxpayer must check the exact notification because the extension may apply only to:

• particular taxpayers;
• particular locations;
• particular forms;
• particular periods; or
• particular statutory actions.

Does Section 168A Waive Tax?

No.

Section 168A is fundamentally a time-extension provision.

It does not itself:

• waive GST;
• cancel tax liability;
• waive interest;
• waive penalty;
• grant input tax credit;
• cancel a demand; or
• permanently remove a compliance requirement.

It changes the applicable time period where a valid notification is issued under the statutory provision.

Any waiver or concession must arise from the relevant statutory provision, notification or other legal authority applicable to that matter.

Does Section 168A Cancel Limitation?

No.

Section 168A does not permanently remove limitation periods.

It allows the Government to extend a specified time limit where the statutory conditions are satisfied.

The original limitation period remains part of the legal framework, but a valid notification may modify the applicable deadline for the covered action.

Can Section 168A Be Used Without GST Council Recommendation?

The statutory wording requires the Government to act on the recommendations of the Council.

Therefore, the GST Council recommendation is a specific part of the statutory mechanism.

The Government then issues the notification under Section 168A.

Can Section 168A Be Used Retrospectively?

Yes.

Section 168A(2) expressly allows a notification under Section 168A(1) to have retrospective effect.

However, the retrospective date cannot be earlier than the date of commencement of the CGST Act.

Is Section 168A a Permanent Extension Mechanism?

Section 168A is a continuing statutory provision.

However, the extension of any particular deadline is not permanent merely because Section 168A exists.

Each extension requires the relevant Government notification and operates according to its terms.

Therefore, taxpayers should distinguish between:

Section 168A itself
and
a particular notification issued under Section 168A.

How Should Taxpayers Check a Section 168A Extension?

Before relying on an extension, a taxpayer should verify:

1. Relevant GST Provision

Identify the section, rule or notification containing the original deadline.

2. Section 168A Notification

Find the Government notification issued under Section 168A.

3. Covered Action

Check whether the notification covers the particular action involved.

4. Relevant Period

Check the date or period during which the original deadline falls.

5. Extended Deadline

Identify the new deadline stated in the notification.

6. Conditions and Exceptions

Check whether the notification contains exclusions or special conditions.

7. Subsequent Notifications

Check whether a later notification modifies, further extends or otherwise affects the earlier extension.

8. Judicial Developments

For disputed limitation matters, particularly older GST demands, check whether court proceedings have affected the legal position.

Key Differences: Section 168A vs Ordinary Extension

Basis	Ordinary statutory deadline	Section 168A extension
Source	Act, Rules or notification	Government notification under Section 168A
Trigger	Normal statutory framework	Force majeure
GST Council recommendation	Not necessarily relevant	Required under Section 168A
Government notification	Depends on original provision	Required
Retrospective operation	Depends on governing law	Specifically permitted under Section 168A(2)
Scope	Original deadline	Only the action and period covered by notification

Key Points to Remember About Section 168A

The following points summarise the operation of Section 168A:

1. Section 168A is part of Chapter XXI of the CGST Act.
2. It is titled “Power of Government to extend time limit in special circumstances.”
3. It was inserted with effect from 31 March 2020.
4. It allows the Government to extend specified GST time limits.
5. The power is exercised on the recommendations of the GST Council.
6. The extension is made through notification.
7. The relevant action must be one that cannot be completed or complied with due to force majeure.
8. Force majeure is specifically explained in Section 168A.
9. The Explanation includes war, epidemic, flood, drought, fire, cyclone and earthquake.
10. It also includes other calamities caused by nature or otherwise that affect implementation of the CGST Act.
11. Section 168A does not automatically extend all GST deadlines.
12. The specific Government notification determines the scope of the extension.
13. Section 168A(2) permits retrospective effect.
14. Retrospective effect cannot be given from a date earlier than the commencement of the CGST Act.
15. Section 168A has been used extensively for specified GST extensions during the COVID-19 period.
16. It has also been used for specified limitation extensions concerning GST demand proceedings.
17. Section 168A does not itself waive tax, interest or penalty.
18. Section 168A is different from Section 168, which concerns instructions and directions.
19. A taxpayer should always check the exact notification before relying on a Section 168A extension.
20. The validity and scope of particular Section 168A notifications can be subject to judicial scrutiny.

👉 Read More → Section 170 – Rounding off of tax, etc.

Conclusion

Section 168A of the CGST Act is an important exceptional time-extension mechanism designed to deal with extraordinary circumstances that prevent GST-related actions from being completed or complied with within their normal statutory time limits.

The provision empowers the Government, on the recommendations of the GST Council and by notification, to extend a time limit specified in, prescribed or notified under the CGST Act where the relevant action cannot be completed or complied with due to force majeure. The Explanation specifically recognises events such as war, epidemic, flood, drought, fire, cyclone and earthquake, along with other calamities affecting implementation of the GST law.

Section 168A was inserted with effect from 31 March 2020, and its practical importance became particularly visible during the COVID-19 pandemic. The Government issued a number of notifications under the provision to extend specified GST compliances and statutory timelines during periods affected by pandemic-related disruption.

The provision has also been used for specified extensions of limitation periods in GST demand proceedings. However, such extensions are not automatically applicable to every taxpayer or every proceeding. The particular notification issued under Section 168A must be examined carefully to determine the provision, action, period, exceptions and extended deadline covered by it.

Another important feature is retrospective operation. Section 168A(2) permits a notification to operate retrospectively, although it cannot take effect from a date earlier than the commencement of the CGST Act.

For taxpayers, the most important practical point is that Section 168A should not be treated as a general or automatic relaxation provision. The existence of a force majeure event by itself does not establish that a particular GST deadline has been extended. The taxpayer must identify and verify the specific notification issued under Section 168A and determine whether the particular compliance or proceeding falls within its scope.

Section 168A therefore provides the GST framework with a mechanism to respond to extraordinary circumstances while retaining a structured statutory process involving the GST Council, the Government and a formal notification.

Why Choose Sarkari Bakery?

🏛️

Official Information

Government schemes & banking information based on official sources.

📄

Step-by-Step Guides

Simple application process explained for every service.

🔄

Regular Updates

Content updated whenever official rules or services change.

🛡️

People-First Content

Helpful, transparent and user-focused content.

★★★★★

4.9/5

Trusted by thousands of users for Government, Banking & CSC information.

⭐ View Google Reviews