Removal of difficulties power allows government orders to resolve implementation issues under the GST framework, subject to parliamentary laying and time limit. Power is conferred on the Government, on the recommendation of the Council, to issue a general or special order in the Official Gazette for removing difficulties in giving effect to any provision of the Act, provided the order is not inconsistent with the Act or the rules or regulations made under it and is necessary or expedient for that purpose. No such order may be made after the expiry of five years from the commencement of the Act, and every order must be laid before each House of Parliament as soon as may be after it is made.