GSTplus
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(1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, by general or special order published in the Gazette, do anything not inconsistent with the provisions of the Act which appears to it to be necessary or expedient for the purpose of removing the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the date of effect of the provision giving rise to the difficulty.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before Parliament / State Legislature.
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