LawgistThe Goods and Services Tax (Compensation to States) Act
14Power 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 1[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.
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1. Subs. by Act 12 of 2020, s. 140, for "three years" (w.e.f. 27-3-2020).
All sections
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Projected growth rate
- 4 Base year
- 5 Base year revenue
- 6 Projected revenue for any year
- 7 Calculation and release of compensation
- 8 Levy and collection of cess
- 9 Returns, payments and refunds
- 10 Crediting proceeds of cess to Fund
- 11 Other provisions relating to cess
- 12 Power to make rules
- 13 Laying of rules before Parliament
- 14 Power to remove difficulties
