Chapter IX - Miscellaneous
Section 25
Section 25: Removal of difficulties
Section 25 allowed the Government, on the GST Council's recommendations, to issue general or special orders in the Gazette to remove difficulties in giving effect to the IGST Act, as long as the orders were consistent with the Act, rules and regulations. No such order can be made after five years from the Act's commencement.
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Need advice on Section 25?
This article is for general information. Refer to the Integrated Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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 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.
Introduction
The time limit was originally three years. Section 134 of the Finance Act, 2020 replaced 'three years' with 'five years', and Notification No. 04/2020-Integrated Tax brought that amendment into force on 30 June 2020. Because the Act commenced in 2017, the five-year window has now closed.
Key takeaways
Purpose-limited power
Orders may only remove a difficulty in giving effect to the Act and must not be inconsistent with the Act or its rules and regulations.
Five-year limit
No order can be made after five years from the date of commencement of the Act. The limit was three years until the Finance Act, 2020 amendment.
Laid before Parliament
Every order must be laid before each House of Parliament as soon as may be after it is made.
What the power allows
A removal-of-difficulties order is a tool for practical implementation problems. It cannot amend the Act or override its provisions; it can only make provisions not inconsistent with the Act, rules or regulations that are necessary or expedient to remove the difficulty.
Orders had to be made on the GST Council's recommendations and published in the Official Gazette.
The time limit and the 2020 amendment
Section 134 of the Finance Act, 2020 (12 of 2020) substituted 'five years' for 'three years' in the proviso. Notification No. 04/2020-Integrated Tax appointed 30 June 2020 as the date that section came into force.
Under the proviso to Section 1(3), commencement is read section by section, and the IGST provisions came into force on 22 June 2017 or 1 July 2017. On either date, the five-year period ended in 2022. Orders made within the window continue to apply as made.
Practical checklist
Do
- When an order under Section 25 is cited, check its date against the five-year limit and its consistency with the Act.
Avoid
- Do not treat a removal-of-difficulty order as able to override an express provision of the IGST Act.
Frequently asked questions
Can the Government still issue a removal-of-difficulty order under the IGST Act?
Not under Section 25 as it stands. The proviso bars orders after five years from commencement, and that period ended in 2022.
Why does the text say five years?
Section 134 of the Finance Act, 2020 replaced three years with five years, effective 30 June 2020 under Notification No. 04/2020-Integrated Tax.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026