Amended and updated notes on section 172 of CGST Act, 2017. Detail discussion on provisions and rules related to removal of difficulties.
Chapter XXI (Sections 143–174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 172 of CGST 2017 provides for removal of difficulties.
Recently, we have discussed in detail section 171 (Antiprofiteering measure) of CGST Act 2017. Today, we learn the provisions of section 172 of Central GST Act 2017.
Section 172 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 172 is 22-6-2017.
| Name of Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 172 |
| Section Name | Removal of difficulties |
| Updated 2024 Edition | GST Law Book PDF |
Section 172 of Central GST – Removal of difficulties1
Section 172 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.
Section 172(1) of CGST Act
Section 172(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 from the date of commencement of this Act. – The term five years was substituted by the Finance Act, 2020 w.e.f. 30th June 2020 vide Notification No. 49/2020-Central Tax, G.S.R. 402(E), dated 24.06.2020.
Section 172(2) of CGST Act
Section 172(2): Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
- Section 172 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎