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Section 25 - Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
25. Removal of difficulties.-
(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.
1. Subs. by Act 12 of 2020, s. 134, for "three years" (w.e.f. 30-6-2020).
Related Sections
- Section 14: Special provision for payment of tax by a supplier of online information and database access or retrieval services
- Section 18: Transfer of input tax credit
- Section 12: Place of supply of services where location of supplier and recipient is in India
- Section 24: Laying of rules, regulations and notifications
- Section 6: Power to grant exemption from tax