Central · Act 14 of 2017

Section 26 — Removal of difficulties.

The Union Territory Goods and Services Tax Act, 2017

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STATUTORY TEXT
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(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 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. 138, for "three years" (w.e.f. 27-03-2020).

Source and version

India Code, Government of India. Text fetched 10 Oct 2026. Source metadata reports last modification: 2019-12-02. Check the linked official text and subsequent notifications when applying a provision.

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