Section 172 of CGST Act 2017: Removal of Difficulties

Provisions under Section 172 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Removal of Difficulties”:

Section 172 of CGST Act 2017: Removal of Difficulties (CHAPTER XXI– MISCELLANEOUS)

(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 five years from the date of commencement of this Act. [Refer Note 1]

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

Amendments History:

1. In the proviso to sub-section (1), the text ‘five years’ substituted for the text ‘three years’ vide Section 130 of the Finance Act 2020 (GOI Notification dated 27/03/2020), followed with Central Tax Notification 49/2020 dated 24/06/2020 on commencement date of 30/06/2020.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.