Act Number: 15

Act Name: The Goods and Services Tax (Compensation to States) Act, 2017

Year: 2017

Enactment Date: 2017-04-12

Long Title: An Act to provide for compensation to the States for the loss of revenue arising on account of implementation of the goods and services tax in pursuance of the provisions of the Constitution (One Hundred and First Amendment) Act, 2016.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 14: Power 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.
Notes:
1. Subs. by Act 12 of 2020, s. 140, for "three years" (w.e.f. 27-3-2020).
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