GST > Central Goods and Services Tax Act, 2017

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one of the following methods, namely:-

(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.

The Board may, if it considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act,

The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any power exercisable