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. [Refer Note 2]
(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 01/07/2017 as the Commencement date for Section 172 of the CGST Act 2017, vide Central Tax Notification 9/2017 dt. 28/06/2017.
2. 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 dt. 27/03/2020, followed with Central Tax Notification 49/2020 dt. 24/06/2020 on commencement date of 30/06/2020.
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 (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, 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 Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
|CBIC Updates (GST)|
|GST Circulars, Notifications, Press Releases, Orders, etc. issued by the Central Board of Indirect Taxes & Customs (CBIC) in different years, along with Section-wise/ Rule-wise Text of GST Acts/ Rules:|
|CGST: CGST Act/ Definitions, CGST Rules|
|IGST: IGST Act/ Definitions, IGST Rules|
|UTGST: UTGST Act/ Definitions, UTGST Rules|
|CBIC Circulars (CGST/ IGST/ UTGST): 2021, 2020, 2019, 2018, 2017|
|CBIC Central Tax (CGST) Notifications: 2021, 2020, 2019, 2018, 2017|
|CBIC Central Tax Rate (CGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC Integrated Tax (IGST) Notifications: 2020, 2019, 2018, 2017|
|CBIC Integrated Tax Rate (IGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax (UTGST) Notifications: 2020, 2019, 2018, 2017|
|CBIC UT Tax Rate (UTGST Rate) Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Notifications: 2020, 2019, 2018, 2017|
|CBIC Compensation Cess Rate Notifications: 2020, 2019, 2018, 2017|
|CBIC Orders (CGST/ IGST/ UTGST): 2020, 2019, 2018, 2017|
|CBIC Press Releases: 2020, 2019, 2018, 2017|
|Note: For Official/ updated copy, please visit the CBIC website.|