Power to remove difficulties
Cess Act s.14, GST (Compensation to States) Act
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In one line
Removal of difficulties: the Central Government may pass orders to resolve a difficulty in giving effect to the Act, within the period allowed by the section.
How this provision is built
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The exact words of the law
641 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-03-27 · Substituted
Substituted (w.e.f. 27.03.2020) by s.140 of the Finance Act, 2020 (12 of 2020).
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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