Section 25
Removal of difficulties.
The Integrated Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
(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.
Notes
1. Subs. by Act 12 of 2020, s. 134, for “three years” (w.e.f. 30-6-2020).