Section 18, Union Territory Goods and Services Tax Act, 2017 [S28-AEC]

As at 6 September 2026. In force from 25 November 2017.

In Union Territory Goods and Services Tax Act, 2017 [A11-MVP]. This text from 25 November 2017. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 18, Union Territory Goods and Services Tax Act, 2017 [S28-AEC]. Machine: S28-AEC.

18. Power to remove difficulties.—(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as may appear to it to be necessary for removing the difficulty: Provided that no such order shall be made under this section after the expiry of a period of two years from the 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.

Defined terms in this text (0)

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Made under this section, or naming it (1)

Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2021 [N14-J3T], 27 October 2021, in force. Recital: "Whereas difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017); NOW, THEREFORE, in exercise of the powers conferred by section 18 of the said Act, the Central Government hereby makes the following Order to remove the difficulties, namely:"

Cited by (0)

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Not held (0)

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Duties published under this section (0)

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