Section 158 Revised Model GST Law ( Nov 2016)
- Removal of difficulties
(1) If any difficulty arises in giving effect to any provision of the Act, the Central Government / State Government may, on the recommendation of the Council, by general or special order published in the Gazette, do anything which appears 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