Section 172 of CGST Act Removal of difficulties (Updated till July 2024)
Section 172 of CGST Act Removal of difficulties
(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 14[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.
designer
