Provisions under Section 172 of the CGST Act 2017 relating to “Removal of Difficulties”:
Section 172: Removal of Difficulties (CHAPTER XXI: MISCELLANEOUS) [*1]
(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 [*2] 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.
Notes (History of Amendments in Bare Text):
1. CGST Section 172 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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, followed with Notification 49/2020 on commencement date of 30/06/2020.
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