Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 14, verbatim (show)
section14_v1.00
Section 14. Power to remove difficulties.
(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, on the recommendations of the Council, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty:
Provided
that no order shall be made under this section after the expiry of
1
[five years] from the commencement of this Act.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament.
1. Substituted (w.e.f. 27.03.2020) by s.140 of the Finance Act, 2020 (12 of 2020).
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Removal order statutory authority 14(1)
Questions to answer on the file7 questions
Five-calendar-year order cutoff 14(1) proviso
Questions to answer on the file2 questions
Removal order Parliamentary laying 14(2)
Questions to answer on the file3 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 1 | Substituted (w.e.f. 27.03.2020) by s.140 of the Finance Act, 2020 (12 of 2020).[2] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | commencement of this Act |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 01/2018-Compensation Cess | 14 November 2018 | Notification No. 1/2018 dated 14.11.2018 which notifies the list of Acts of Central Government and State Governments under which specified taxes are being subsumed into the Goods and Services Tax. |
Unsettled questions
The words of section 14 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What constitutes a difficulty in giving effect to this Act rather than a substantive change?
- What legal standard determines consistency of this delegated instrument with the receiving Act?
- What makes provisions necessary or expedient for removing the identified difficulty?
- What elapsed time and circumstances satisfy as soon as may be after making this order for laying before each House?
See also
- Section 1 of the GST (Compensation to States) Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 14. Power to remove difficulties". Goods and Services Tax (Compensation to States) Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance Act, 2020. Cited in CBIC footnote 1.
External links
- GST (Compensation to States) Act, 2017, Section 14 on the CBIC tax information portal