Provisions under Section 172 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Removal of Difficulties”, are as under:
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.
(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. CBEC notifies 1st July 2017 as the Commencement date for Section 172 of the CGST Act 2017, vide Notification 9/2017 Central Tax.
2. The text “five years” substituted for “three years” in the proviso to sub-section (1) vide Section 130 of the Finance Act 2020 (No. 12 of 2020): GOI Notification dt. 27 March 2020, effective from a date to be notified separately in the Official Gazette.
Govt. has notified the CGST Act, 2017 on 12th April, 2017, followed with Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. CBEC/ CBIC has subsequently issued various Notifications on commencement date of various Sections/ Provisions of the CGST/ Amendment Acts from time to time, except where specifically mentioned in the respective CGST/ Amendment Acts.
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