Section 25 of the IGST Act, 2017

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GST›IGST Act, 2017

Section 25 of the Integrated Goods and Services Tax Act, 2017 is headed “Removal of difficulties”. The text served by the Central Board of Indirect Taxes and Customs (CBIC) carries 1 amendment footnote.^[1]

Quick facts

Section 25, IGST Act, 2017

Removal of difficulties

Provision
Act	Integrated Goods and Services Tax Act, 2017
Section title	Removal of difficulties
Amendments
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	1
Structure 25(1)Removal-of-difficulties power 25(2)Parliamentary laying
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

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 25, verbatim (show)

Section 25. Removal of difficulties.-

(1) If any difficulty arises in giving effect to any provision of this Act, the 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 ¹[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.

1. Substituted for " three years " by s. 134 of the Finance Act, 2020 (No.12 of 2020) - Brought into force w.e.f. 30th June, 2020 vide Notification No. 04/2020-IT dated 24th July, 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-of-difficulties power 25(1)

Questions to answer on the file13 questions

Is the power for the removal-of-difficulties order under examination?
Which kind of order is under examination: general or special?
Was the order issued by the Government?
Was the order made on the recommendations of the Council?
Was the order published in the Official Gazette?
Has a difficulty arisen in giving effect to a provision of this Act?
Are the order’s provisions consistent with this Act?
Are the order’s provisions consistent with the rules made under this Act?
Are the order’s provisions consistent with the regulations made under this Act?
Are the order’s provisions necessary for removing the difficulty?
Are the order’s provisions expedient for removing the difficulty?
On which date was the order made?
On which date did the five-year period from commencement of this Act expire?

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Parliamentary laying 25(2)

Questions to answer on the file4 questions

Is Parliamentary laying of the section 25 order under examination?
Was the order laid before the Lok Sabha?
Was the order laid before the Rajya Sabha?
Was the instrument laid before each House as soon as may be after it was made?

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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]

Amendments to section 25 as footnoted in the CBIC text
Note
1

Provisions connected to Section 25
Provision	Connection	Words that tie them
Section 1	this provision requires Section 1	25(1) proviso "no such order shall be made after the expiry of a period of five years from the date of 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.

Circulars (1)

Number	Date	Subject
Circular No. 1/01/2017-IGST	7 July 2017	Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding.

Notifications (1)

Number	Date	Subject
Notification No. 07/2017-Integrated Tax	14 September 2017	Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration amended by a later instrument

Unsettled questions

The words of section 25 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 Act for section 25, as distinct from a substantive change to the Act? The section states no mechanical test.
What legal standard determines whether a delegated instrument is consistent with the applicable GST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test.
What makes provisions necessary or expedient for removing the identified difficulty under section 25? The section states no mechanical threshold for either alternative.
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.

References

Central Board of Indirect Taxes and Customs. "Section 25. Removal of difficulties". Integrated Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links

IGST Act, 2017, Section 25 on the CBIC tax information portal