Section 172 of GST Act: Removal of difficulties

Amended and updated notes on section 172 of CGST Act, 2017. Detail discussion on provisions and rules related to removal of difficulties.

Amended and updated notes on section 172 of CGST Act, 2017. Detail discussion on provisions and rules related to removal of difficulties.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 172 of CGST 2017 provides for removal of difficulties.

Recently, we have discussed in detail section 171 (Antiprofiteering measure) of CGST Act 2017. Today, we learn the provisions of section 172 of Central GST Act 2017.

Section 172 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 172 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.172
Section NameRemoval of difficulties
Updated 2024 EditionGST Law Book PDF

Section 172 of Central GST – Removal of difficulties1

Section 172 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

Section 172(1) of CGST Act

Section 172(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 five years from the date of commencement of this Act. – The term five years was substituted by the Finance Act, 2020 w.e.f. 30th June 2020 vide Notification No. 49/2020-Central Tax, G.S.R. 402(E), dated 24.06.2020.

Section 172(2) of CGST Act

Section 172(2): Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.

  1. Section 172 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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