Goods and Services Tax (Compensation to States) Act, 2017 — back to Table of Contents
Section 14. Power to remove difficulties
(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, on the recommendations of the Council, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty:
Provided that no order shall be made under this section after the expiry of five years from the commencement of this Act.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.
Note: The period in the proviso to sub-section (1) was extended from “three years” to “five years” by Act 12 of 2020 (Finance Act, 2020), with effect from 27 March 2020.
This completes the operative sections of the Goods and Services Tax (Compensation to States) Act, 2017.
