Lawgist25Removal of difficulties
(1) If any difficulty arises in giving effect to any provision of this Act, the 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 1[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.
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1. Subs. by Act 12 of 2020, s. 134, for “three years” (w.e.f. 30-6-2020).
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Appointment of officers
- 4 Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- 5 Levy and collection
- 6 Power to grant exemption from tax
- 7 Inter-State supply
- 8 Intra-State supply
- 9 Supplies in territorial waters
- 10 Place of supply of goods other than supply of goods imported into, or exported from India
- 11 Place of supply of goods imported into, or exported from India
- 12 Place of supply of services where location of supplier and recipient is in India
- 13 Place of supply of services where location of supplier or location of recipient is outside India
- 14 Special provision for payment of tax by a supplier of online information and database access or retrieval services
- 15 Refund of integrated tax paid on supply of goods to tourist leaving India
- 16 Zero rated supply
- 17 Apportionment of tax and settlement of funds
- 17A Transfer of certain amounts
- 18 Transfer of input tax credit
- 19 Tax wrongfully collected and paid to Central Government or State Government
- 20 Application of provisions of Central Goods and Services Tax Act
- 21 Import of services made on or after the appointed day
- 22 Power to make rules
- 23 Power to make regulations
- 24 Laying of rules, regulations and notifications
- 25 Removal of difficulties
