Section 168A(2) in Telangana Goods and Services Tax Act, 2017
(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 purpose of this section, the expression "force majeurf 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.] [Inserted by Act 3 of 2019, (w.e.f. 01.07.2017).]
