Section No. 168-A - Power of Government to extend time limit in special circumstances

Circular Issued - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
136/06/2020 - GST 03.04.2020

Clarification in respect of various measures announced by the Government forproviding relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19).

137/07/2020 - GST 13.04.2020

Clarification in respect of certain challenges faced by the registered persons inimplementation of provisions of GST Laws.

138/08/2020 - GST 06.05.2020

Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws. 

141/11/2020 - GST 24.06.2020

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).

157/13/2021 - GST 20.07.2021

Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021