Removal of difficulties
UTGST s.26, UTGST Act
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Removal of difficulties: the Central Government may pass orders to resolve a difficulty in giving effect to the Act. The window for such orders has closed, so the existing orders stand but no new one can be issued.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
701 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 any provision of this Act, the Central of this Act or the rules or regulations made there under, as may be necessary or expedient 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 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-03-27 · Substitutedvi
Substituted vide s. 138 of the Finance Act, 2020 dated 27th March 2020 before it was read as "three years".
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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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