Section 26 of The Union Territory Goods and Services Tax Act, 2017
Removal of difficulties.
- (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 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 a practical problem arises when trying to apply the Act, the Central Government can issue an order to fix it.
- This order must be based on recommendations from the Council and published in the Official Gazette.
- The fix cannot contradict the main Act, its rules, or its regulations.
- The government can only use this power within five years from the date the Act started.
- Every order made to fix a difficulty must be shown to Parliament.
Practical examples
FAQ
1. What happens if there is a real-world problem in making the tax law work?
The Central Government can issue a special order to remove the difficulty.
2. Can the government use this power to change the core meaning of the law?
No, the order they make must not be inconsistent with the provisions of the Act or its rules and regulations.
3. Is there a time limit on how long the government can use this power?
Yes, they cannot make such an order after five years from the date the Act commenced.
4. Does anyone check these special orders?
Yes, every order made to remove a difficulty must be laid before each House of Parliament.
Test yourself
Q1.Under Section 26 of The Union Territory Goods and Services Tax Act, 2017, who has the power to issue an order to remove a difficulty in giving effect to the Act?
Q2.Under Section 26 of The Union Territory Goods and Services Tax Act, 2017, what is a key limitation on the content of an order issued to remove a difficulty?
Q3.Under Section 26 of The Union Territory Goods and Services Tax Act, 2017, what is the maximum time limit for the government to make an order removing a difficulty?
Q4.Under Section 26 of The Union Territory Goods and Services Tax Act, 2017, after the Central Government makes an order to remove a difficulty, what administrative step must follow?