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Section 26 Removal of difficulties (1) If any difficulty arises in giving effect to any provision of this Act, the Central Government may, on the recommendations of the Council, by...

Section 25 Power to issue instructions or directions The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of...

Section 24 Laying of rules, regulations and notifications Every rule made by the Central Government, every regulation made by the Board and every notification issued by the Central Government under...

Section 23 General power to make regulations The Board may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this...

Section 22 Power to make rules (1) The Central Government may, on the recommendations of the Council, by notification, make rules for carrying out the provisions of this Act. (2)...

Section 21 Application of provisions of Central Goods and Services Tax Act Subject to the provisions of this Act and the rules made thereunder, the provisions of the Central Goods...

Section 20 Miscellaneous transitional provisions (1) Where any goods on which tax, if any, had been paid under the existing law at the time of sale thereof, not being earlier...

Section 19 Transitional provisions relating to job work (1) Where any inputs received at a place of business had been dispatched as such or dispatched after being partially processed to...

Section 18 Transitional arrangements for input tax credit (1) A registered person, other than a person opting to pay tax under section 10 of the Central Goods and Services Tax...

Section 17 Migration of existing tax payers (1) On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number...