Chapter IX - Miscellaneous
Section 26
Section 26: Removal of difficulties
Section 26 allowed the Central Government, on the GST Council's recommendations, to make general or special orders in the Gazette to remove difficulties in giving effect to the UTGST Act, consistent with the Act, rules and regulations. No order can be made after five years from the Act's commencement.
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Need advice on Section 26?
This article is for general information. Refer to the Union Territory 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 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 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
Section 138 of the Finance Act, 2020 replaced 'three years' with 'five years' in the proviso. The UTGST provisions came into force in June and July 2017, so the five-year window closed in 2022.
Key takeaways
Purpose-limited power
Orders may only remove difficulties and must not be inconsistent with the Act, rules or regulations.
Five-year limit
No order after five years from commencement; the period was three years before 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-difficulty order deals with practical problems in applying the Act. It cannot amend or override the Act.
Time limit
Section 138 of the Finance Act, 2020 (12 of 2020) substituted 'five years' for 'three years'. Under Notification Nos. 1/2017 and 3/2017-Union Territory Tax, the Act's provisions came into force on 22 June 2017 and 1 July 2017, so the five-year period ended in 2022 on either date.
Practical checklist
Do
- When an order under Section 26 is cited, check its date against the five-year limit.
Frequently asked questions
Can new removal-of-difficulty orders be issued under the UTGST Act?
Not under Section 26 as it stands. The five-year period from commencement ended in 2022.
Need help applying this provision to your situation?
Contact BizeneedLast updated 11 October 2026