Page 89 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] TAXATION & OTHER LAWS(RELAXATION OF CERTAIN PROVISIONS) ORD., 2020 B21

(a) completion of any proceeding or issuance of any order, notice,
intimation, notification or sanction or approval, by whatever name called,
by any authority, commission, tribunal, by whatever name called; or
(b) filing of any appeal, reply or application or furnishing of any re-
port, document, return or statement, by whatever name called,
shall, notwithstanding that completion or compliance of such action has not been
made within such time, stand extended to the 30th day of June, 2020 or such other
date after the 30th day of June, 2020 as the Central Government may, by notifica-
tion, specify in this behalf :
Provided that the Central Government may specify different dates for
completion or compliance of different actions under clause (a) or clause (b).

CHAPTER VI
AMENDMENT TO THE FINANCE ACT (NO. 2), 2019

7. Amendment of section 127 of Act 23 of 2019. — In section 127 of the
Finance Act (No. 2), 2019, -
(i) in sub-section (1), for the words “within a period of sixty days
from the date of receipt of the said declaration”, the words, figures and let-
ters “on or before the 31st day of May, 2020” shall be substituted;
(ii) in sub-section (2), for the words “within thirty days of the date
of receipt of the declaration”, the words, figures and letters “on or before
the 1st day of May, 2020” shall be substituted;
(iii) in sub-section (4), for the words “within a period of sixty days
from the date of receipt of the declaration”, the words, figures and letters
“on or before the 31st day of May, 2020” shall be substituted;
(iv) in sub-section (5), for the words “within a period of thirty days
from the date of issue of such statement”, the words, figures and letters
“on or before the 30th day of June, 2020” shall be substituted.

CHAPTER VII
AMENDMENT TO THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017

8. Insertion of new section 168A in Act 12 of 2017. — After section 168
of the Central Goods and Services Tax Act, 2017, the following section shall be in-
serted, namely :-
‘168A. Power of Government to extend time limit in special cir-
cumstances. — (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.
EXCISE LAW TIMES  15th April 2020  105