(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.
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.
Source footnotes
1. Subs. by Act 12 of 2020, s. 134, for “three years” (w.e.f. 30-6-2020).आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Appointment of officers.Section 4 · Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.Section 5 · Levy and collection.Section 6 · Power to grant exemption from tax.Section 6A · Power not to recover Goods and Services Tax not levied or short-levied as a result of general practice.Section 7 · Inter-State supply.India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.