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 20, verbatim (show)
Section 20. Power of President to remove difficulties.
(1) If any difficulty arises in giving effect to the provisions of the Constitution as amended by this Act (including any difficulty in relation to the transition from the provisions of the Constitution as they stood immediately before the date of assent of the President to this Act to the provisions of the Constitution as amended by this Act), the President may, by order, make such provisions, including any adaptation or modification of any provision of the Constitution as amended by this Act or law, as appear to the President to be necessary or expedient for the purpose of removing the difficulty:
Provided that no such order shall be made after the expiry of three years from the date of such as sent.
(2) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament.
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.
Constitutional difficulty-removal order 20(1)
Questions to answer on the file5 questions
Express adaptation and modification scope 20(1)
Questions to answer on the file3 questions
Assent-based order time limit 20(1) proviso
Questions to answer on the file3 questions
Laying before each House 20(2)
Questions to answer on the file4 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | this Act |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 20 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 the Constitution as amended by the101st Amendment, including the express pre-assent transition, for section 20? The criterion must preserve the express power of constitutional or legal adaptation/modification.
- What makes provisions necessary or expedient for removing the identified difficulty under CGST section 172 or IGST section 25? The section states no mechanical threshold for either alternative. The same necessary-or-expedient threshold applies to UTGST section 26 and Compensation Cess section 14. The same necessary-or-expedient threshold applies to Presidential constitutional difficulty-removal orders under Constitution (One Hundred and First Amendment) Act2016 section 20, retaining that section’s express adaptation/modification power and the President’s actual assessment.
- What elapsed time and circumstances satisfy as soon as may be after the identified instrument is made for laying before each House of Parliament? The text sets no fixed number of days.
- What makes provisions necessary or expedient for removing the identified difficulty, applying the express constitutional Presidential power and its actual context?
See also
- Section 1 of the Constitution (One Hundred and First Amendment) Act, 2016: short title and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 20. Power of President to remove difficulties". Constitution (One Hundred and First Amendment) Act, 2016, CBIC tax information portal. Retrieved 17 September 2026.
External links
- Constitution (One Hundred and First Amendment) Act, 2016, Section 20 on the CBIC tax information portal