REMOVAL OF DIFFICULTIES [SECTION 172 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

29. REMOVAL OF DIFFICULTIES [SECTION 172 OF THE CGST ACT, 2017] 29.1. Section 172 of the CGST Act, 2017 lays down the procedure to be followed by the Government in case of any difficulty in giving effect to any provision of the Act. In such cases, the Central Government may, on the recommendations of the GST Council, by general or special order published in the Gazette, make such provisions not inconsistent with the provisions of the Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty. 29.2. The time limit for making such order shall be 5 years from the date of commencement of the Act. 29.3. Every order so made shall be laid, as soon as may be, after it is made, before the Parliament. 29.4. Similar provisions relating to removal of difficulty have also been prescribed under section 25 of the IGST Act, 2017.