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.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
1. CBEC notifies 1st July 2017 as the Commencement date for Section 26 of the UTGST Act 2017, vide Notification 3/2017 UT Tax.
2. The text “five years” substituted for “three years” in the proviso to sub-section (1) vide Section 138 of the Finance Act 2020 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.
Govt. has notified the Union Territory Goods and Services Tax (UTGST) Act, 2017 on 12 April, 2017 followed with Union Territory Goods and Services Tax (UTGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the UTGST/ Amendment Acts from time to time, except where specifically mentioned in the respective UTGST/ Amendment Acts.
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