Section 172 of CGST Act, 2017 Removal of difficulties



Removal of difficulties, Section 172 of CGST Act, 2017


The below post explains about Removal of difficulties under section 172 of CGST Act,2017.


Section 172 of CGST Act, 2017 explains Removal of difficulties as below: (The amendments if any will also be updated here soon).


The extract of Section 172 of CGST Act,2017 quoted below:


172 Removal of difficulties.


Section 172 of CGST Act, 2017 Removal of difficulties172. (1) If any difficulty arises in giving effect to any provisions 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 three 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.


The above information clarifies about Removal of difficulties under section 172 of CGST Act,2017.  


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