The State Government of Bihar vide its Notification dated 27th May 2020 has published the Bihar Goods and Services Tax (Amendment) Ordinance, 2020 which shall be deemed to have come into force with effect from 31st March, 2020.
Under the Amendment Ordinance a new Section 168A has been inserted which empowers the government to extend the time-limit specified or prescribed in respect of actions which cannot be completed or complied with due to force majeure.
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.
Further, the power to issue notification shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.
Click here to read the Notification.