Section 172 CGST Act 2017
[ Section 172 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]
Section 172 CGST Act 2017 relates to Removal of difficulties and is covered in CHAPTER XXI MISCELLANEOUS
[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]
Removal of difficulties.
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[ Note-1 to 4] , 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.
Notes on Section 172 of CGST Act 2017
4 Order No 4/2019 Central Tax Dated 29.03.2019 : ITC apportion formula in case of sale of Building before completion
3. Order No 02/2018 Central Tax Dated 31.12.2018 : Extension of due date for availing ITC of FY 2017-18
2. Explanation Inserted by Order No 1/2018 Central Tax Dated 11th December, 2018 for GST Annual Return date Extension for FY 2017-18
1. To remove difficulties in implementing provisions of composition scheme vide Order No 01/2017 Central Tax Dated 13th October, 2017
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