Section 25. Removal of difficulties.-

Important Keyword: GST Section 25.

GST 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] 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. Substituted for ” three years ” by s. 134 of the Finance Act, 2020 (No.12 of 2020) – Brought into force w.e.f. 30th June, 2020 vide Notification No. 04/2020-IT dated 24th July, 2020.

Read More: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Web Stories: Notification No. 49/2020 – Central Tax: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020.

Download Pdf: https://taxinformation.cbic.gov.in/