Removal of difficulties power under GST law allows the Central Government to issue consistent orders within the prescribed period. Power is conferred on the Central Government, on the recommendation of the Council, to remove difficulties in giving effect to any provision of the Union Territory Goods and Services Tax Act, 2017 by issuing a general or special order published in the Official Gazette, provided that the order is consistent with the Act and the rules or regulations made under it and is necessary or expedient for removing the difficulty. The power cannot be exercised after the expiry of five years from the date of commencement of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Removal of difficulties power under GST law allows the Central Government to issue consistent orders within the prescribed period.
Power is conferred on the Central Government, on the recommendation of the Council, to remove difficulties in giving effect to any provision of the Union Territory Goods and Services Tax Act, 2017 by issuing a general or special order published in the Official Gazette, provided that the order is consistent with the Act and the rules or regulations made under it and is necessary or expedient for removing the difficulty. The power cannot be exercised after the expiry of five years from the date of commencement of the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
