Provisions under Section 25 of the IGST Act, 2017 relating to “Removal of Difficulties”:
Section 25: Removal of Difficulties (CHAPTER IX: MISCELLANEOUS) [*1]
(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 five years [*2] 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.
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Notes (History of Amendments in Bare Text):
1. IGST Act 2017 notified vide GOI Notification dated 12/04/2017. CBEC notified 01/07/2017 as commencement date of Section 25 vide Notification 3/2017.
2. In the proviso to sub-section (1), the text ‘five years’ substituted for the text ‘three years’ vide Section 134 of the Finance Act 2020, followed with Notification 4/2020 on commencement date of 30/06/2020.