Quick Navigation
Section 26 - Union Territory Goods and Services Tax Act, 2017
26. Removal of difficulties.
(1) If any difficulty arises in giving effect to any provision of this Act, the Central 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 three 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.
Related Sections
- Section 18: Transitional arrangements for input tax credit
- Section 12: Tax wrongfully collected and paid to Central Government or Union territory Government.
- Section 10: Transfer of input tax credit
- Section 19: Transitional provisions relating to job work
- Section 20: Miscellaneous transitional provisions
Related Acts
- National Bank for Agriculture and Rural Development (Amendment) Act, 2017
- National Capital Territory of Delhi (Recognition of Property Rights of Residents in Unauthorised Colonies) Act, 2019
- Indian Institutes of Information Technology (Amendment) Act, 2017
- Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020
- Repealing and Amending (Second) Act, 2017
* Only for reference.