Section 172 – Removal of difficulties of CGST ACT, 2017
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 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
