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According to Section 26 of Union Territory Goods and Service Tax Act, 2017:

  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 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. GST Acts and Rules
  2. UTGST - Union Territory Goods and Service Tax Act
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CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 7 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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