Section 25 of The Integrated Goods and Services Tax Act, 2017
- (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.
Summary
- If any problem or difficulty arises in implementing this tax law, the Government can issue orders to resolve it.
- The Government must get recommendations from the Goods and Services Tax Council before issuing a difficulty removal order.
- These orders must be published in the Official Gazette, which is an official public record.
- Any order issued under this section must be consistent with the main Act, its rules, and its regulations.
- No such difficulty removal order can be made after five years from the date this tax law first commenced.
- Every order made under this section must be presented before both Houses of Parliament as soon as possible.
Practical examples
FAQ
1. What is the purpose of an order under this section?
To remove any practical difficulties that arise when trying to put the provisions of this Act into effect.
2. Can the Government use this section to write an order that goes against the main rules or regulations?
No, any order made under this section must not be inconsistent with the provisions of this Act, the rules, or the regulations.
3. What is the time limit for the Government to issue a difficulty removal order?
The Government cannot make such an order after five years from the date of commencement of this Act.
4. Must these difficulty removal orders be shown to Parliament?
Yes, every order made under this section must be laid before each House of Parliament as soon as possible after it is made.
Test yourself
Q1.Under Section 25 of The Integrated Goods and Services Tax Act, 2017, how does the Government publish an order to remove a difficulty?
Q2.Under Section 25 of The Integrated Goods and Services Tax Act, 2017, what is the absolute deadline for making a difficulty removal order?
Q3.Under Section 25 of The Integrated Goods and Services Tax Act, 2017, whose recommendations are required before the Government can make an order?
Q4.Under Section 25 of The Integrated Goods and Services Tax Act, 2017, what must happen after a difficulty removal order is made?
Q5.How do Section 25, Section 22, and Section 23 of The Integrated Goods and Services Tax Act, 2017, limit the Government's power to issue difficulty removal orders?