Section 26. Removal of difficulties.

Important Keyword: GST, CGST, SGST, Section 26.

GST Section 26. Removal of difficulties.

(1) If any difficulty arises in giving effect to any provision of this Act, the Central of this Act or the rules or regulations made there under, as may be necessary or expedient 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 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 vide s. 138 of the Finance Act, 2020 dated 27th March 2020 before it was read as “three years”.

Read More: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

Web Stories: Notification No. 11/2020 – Central Tax: Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

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