Removal of difficulties
IGST s.25, IGST Act
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Removal of difficulties: the Government may pass orders to resolve a difficulty in giving effect to the Act. The five-year window for such orders has closed, so the existing Removal of Difficulty Orders stand but no new one can be issued.
The exact words of the law
697 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2020-06-30 · Substitutedfo
04/2020-ITdated24
Substituted for " three years " by s. 134 of the Finance Act, 2020 (No.12 of 2020) – Brought into force w.e.f. 30th June, 2020 vide Notification No. 04/2020-IT dated 24th July, 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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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