GOODS AND SERVICES TAX (COMPENSATION TO STATES) ACT, 2017
Section 14: Power to remove difficulties.
(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
three 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