Section 172 of GST – Removal of difficulties. Section 172 under CGST Act 2017 deals with Removal of difficulties. Section 172 of GST Act 2017 was introduced on 12th April 2017. Here you can find complete section 172 of CGST Act,2017 with chapter, subsection and Bare Act. We have provided complete list of section, Rules, Format and Various Article on GST. You can also refer other sections related section 172 of GST Act,2017. Here is complete detail of Removal of difficulties Section 172 of GST Act,2017 with latest amendment –
(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 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.