06/2020330--
10082020 ,
03,2020
2,
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3-00-06/2020-331/0-- -10/08/2020 348 (3) Jharkhand Goods and Services Tax (Relaxation of Certain Provisions) Ordinance, 2020 (Jharkhand Ordinance No. 03, 2020)
An Ordinance to Provide relaxation in the provisions of Jharkhand Goods and Services Tax Act, 2017 (Jharkhand Act 12, 2017), in regard to its applicability and enforcement within the State of Jharkhand.
Preamble
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 Jharkhand Goods and Services Tax Act, 2017;
AND WHEREAS he legislative Assembly of State of Jharkhand is not in session and where as the Governor of Jharkhand is satisfied that circumstances exist which render it necessary to take immediate action to bring certain new provisions in to the Jharkhand Goods and Services Tax Act, 2017(Jharkhand Act No. 12, 2017).
Now, THEREFORE, in exercise of power conferred by Clause (1) of Article 213 of Constitution of India, the Governor of Jharkhand is pleased to promulgate the following Ordinance:-
1. Short title and commencement-
(1) The Ordnance may be called the Jharkhand Goods and Services Tax (Relaxation of Certain Provisions) Ordinance, 2020.
(2) As otherwise provided, it shall be deemed to be effective from 31th March, 2020.
2. Insertion of new section 168A - After section 168 of the Jharkhand Goods and Services Tax Act, 2017, the following section shall be inserted, namely:-
4'168A. 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 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.'.
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