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Section 26 of the UTGST Act, 2017

From the IndiaAuditLens Law Library

GST›UTGST Act, 2017

Section 26 of the Union Territory 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]

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 26, verbatim (show)

Section 26. Removal of difficulties.

(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 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 vide s. 138 of the Finance Act, 2020 dated 27th March 2020 before it was read as "three years".

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 authority and limits 26(1)

Questions to answer on the file10 questions
Ticks stay in this browser only.

Five-year order sunset 26(1) proviso

Questions to answer on the file3 questions
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Order Parliamentary laying 26(2)

Questions to answer on the file3 questions
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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 26 as footnoted in the CBIC text
NoteChange
1Substituted vide s. 138 of the Finance Act, 2020 dated 27th March 2020 before it was read as "three years".[2]
Provisions connected to Section 26
ProvisionConnectionWords that tie them
Section 1this provision requires Section 126 proviso "date of commencement of 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 26 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. What constitutes a difficulty in giving effect to the Act for CGST section 172 or IGST section 25, as distinct from a substantive change to the Act? The section states no mechanical test. The same difficulty-versus-substantive-change question applies to UTGST section 26 and Compensation Cess section 14.
  2. What legal standard determines whether a delegated instrument is consistent with the applicable CGST or IGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test. The same legal consistency standard applies to UTGST sections 23 and26 and Compensation Cess section 14, bound to the identified receiving Act and its applicable subordinate rules or regulations.
  3. What legal standard determines whether a delegated instrument is consistent with the applicable CGST or IGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test. The same legal consistency standard applies to UTGST sections 23 and26 and Compensation Cess section 14, bound to the identified receiving Act and its applicable subordinate rules or regulations.
  4. What legal standard determines whether a delegated instrument is consistent with the applicable CGST or IGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test. The same legal consistency standard applies to UTGST sections 23 and26 and Compensation Cess section 14, bound to the identified receiving Act and its applicable subordinate rules or regulations.
  5. 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.
  6. 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.
  7. 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.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 26. Removal of difficulties". Union Territory Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
  2. The Finance Act, 2020. Cited in CBIC footnote 1.

External links