Removal of difficulties

In force Act 12 of 2017 As on 18 Oct 2026

Act 12 of 2017 Ministry Finance Enacted 12 Apr 2017 Cited by 1 provision Instruments 15

Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.

Section 172 of the Central Goods and Services Tax Act, 2017 deals with removal of difficulties. 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 mad The Act was enacted on 12 Apr 2017.

(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 ¹[five 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.
Section 172, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 1

Finance Act s. 130 Amendment of Section 172

Made under this section, and citing it

15 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

All subordinate legislation

Questions about Section 172

What does Section 172 of the Central Goods and Services Tax Act deal with?

Section 172 of the Central Goods and Services Tax Act is headed "Removal of difficulties". 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 mad

How do I find court cases under Section 172 of the Central Goods and Services Tax Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 172, section 172 CGST Act, section 172 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 172 of the Central Goods and Services Tax Act, and has it changed?

1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 15: most recently ROD No. 01/2019-Central Tax dated 01.02.2019 (2019), then ROD No. 02/2019-Central Tax dated 01.02.2019 (2019), and 13 more.

When was Section 172 of the Central Goods and Services Tax Act enacted?

Section 172 of the Central Goods and Services Tax Act, cited as CGST Act 172, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.