Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 172 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Removal of difficulties under CGST Act 2017.
Recently, we have discussed in detail section 171 (i.e. Antiprofiteering measure) of CGST Act 2017. Today, we learn the provisions of section 172 of the CGST Act 2017. Complete Details of CGST Section 172 – Removal of difficulties. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 172 of CGST Act 2017
Section 172 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 172 of CGST Act 2017 read with Central GST Rules 2017.
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.
Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.