[(1) Notwithstanding anything contained in this Act the Government may on 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 of this section 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 purpose 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.]222
222. Insertion of new Section by The Uttar Pradesh Goods And Services Tax (Second Amendment) Act, 2020 (U.P. Act no. 16 of 2020) vide No. 1574(2)/LXXIX-V-1-20-1(ka)-19-20 Dated 31 August, 2020 w.e.f. 31.03.2020.