Section 26 of UTGST Act 2017: Removal of Difficulties

Provisions under Section 26 of the Union Territory Goods and Services Tax (UTGST) Act, 2017 relating to “Removal of Difficulties”, are as under:

Section 26 of UTGST Act 2017: Removal of Difficulties (CHAPTER IX – MISCELLANEOUS)

(1) If any difficulty arises in giving effect to any provision of this Act, the Central 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 three years five years from the date of commencement of this Act. [Refer Note 2]

(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.

Amendments History:

1. CBEC notifies 01/07/2017 as the Commencement date for Section 26 of the UTGST Act 2017, vide UT Tax Notification 3/2017 dt. 28/06/2017.

2. In the proviso to sub-section (1), the text ‘five years’ substituted for the text ‘three years’ vide Section 138 of the Finance Act 2020: GOI Notification dt. 27/03/2020.

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Note: The UTGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended  through UTGST (Amendment) Act 2018, Finance Act 2019, Finance Act 2020, Finance Act 2021, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective UTGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.