UTGST Section 26 — Repeal and saving
UTGST Act · Repeal and saving
Quick Answer
Section 26 of the UTGST Act, 2017 governs Repeal and saving. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 26 UTGST: Repeal and saving — eligibility, conditions, case laws and compliance impact under Indian tax law.
(1)If any difficulty arises in giving effect to any provision of this Act, the Central of this Act or the rules or regulations made there under, as may be necessary or expedient 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 for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of five years1 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.
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1
Substituted vide s. 138 of the Finance Act, 2020 dated 27th March 2020 before it was read as "three years".