(Bihar Ordinance No. 3, 2020)

THE BIHAR GOODS AND SERVICES TAX (AMENDMENT) ORDINANCE, 2020

AN

ORDINANCE

to amend the Bihar Goods and Services Tax Act, 2017(Bihar Act 12 of 2017).

WHEREAS, in view of the spread of pandemic COVID-19 across many countries of the world including India, causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit, in the Bihar Goods and Services Tax Act, 2017;

WHEREAS, The Legislature of the State of Bihar is not in session;

AND, WHEREAS, the Governor of Bihar is satisfied that the circumstances exist which render it necessary for him to take immediate action to amend the Bihar Goods and Services Tax Act, 2017 (ACT 12, 2017), in the manner hereinafter appearing.

NOW, THEREFORE, in exercise of the powers conferred by clause (1) of Article 213 of the Constitution of India, the Governor of Bihar is pleased to promulgate the following Ordinance:-

1. Short title and commencement.-

(1) This Ordinance may be called the Bihar Goods and Services Tax (Amendment) Ordinance, 2020.

(2) The provisions of this Ordinance shall deemed to have come into force with effect from 31st March, 2020.

2. Insertion of new section 168A in Act 12 of 2017.-

After section 168 of the Bihar Goods and Services Tax Act, 2017, the following section shall be inserted, namely:-

'168A. Power of Government to extend time limit in special circumstances-

(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.'.