Union Territory Goods and Services Tax Act, 2017 — back to Table of Contents
Section 26. Removal of difficulties
(1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of five years from the date of commencement of this Act.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
Note: The period within which a removal-of-difficulties order may be made under sub-section (1) was extended from three years to five years by the Finance Act, 2020, section 138, with effect from 27 March 2020.
