THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 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] [helldod old[three years]
helldod]
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.
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