The State Government of Bihar on May 27, 2020 issues the Bihar Goods and Service Tax (Amendment) Ordinance, 2020 to further amend the Bihar Goods and Services Tax Act, 2017. Whereas it was witnessed that there is an immediate need to amend the Act since, a lot of issued are being faced by the individuals under the COVID-19 pandemic.
A new Section 168A has been inserted which states that the Government has the power to extend the time limit in special circumstances. The provisions states,
“(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.”
The provisions of this Ordinance shall deemed to have come into force with effect from March 31, 2020.
[Bihar Ordinance №3, 2020]
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