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Section 14: Power to remove difficulties.

The Goods and Services Tax (Compensation to States) Act, 2017Central Act · Act 15 of 2017

(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 [five 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.

Where this provision sits

ActThe Goods and Services Tax (Compensation to States) Act, 2017
Section14
Marginal notePower to remove difficulties.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • substituted, Act 12 of 2020. . Subs. by Act 12 of 2020, s. 140, for "three years" (w.e.f. 27-3-2020).

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