Chapter XXI - Miscellaneous
Section 172
Section 172: Removal of difficulties
This time-limited provision enabled the Government to make Gazette orders, on Council recommendation, to resolve difficulties implementing the CGST Act.
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Need advice on Section 172?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament.
Key takeaways
Council and Gazette
An order required Council recommendation and Gazette publication.
Consistency limit
It could not conflict with the Act, Rules or regulations.
Five-year sunset
The amended section bars making such an order after five years from the Act’s commencement; historic orders may still need reading for an earlier period.
Council and Gazette
An order required Council recommendation and Gazette publication.
Consistency limit
It could not conflict with the Act, Rules or regulations.
Five-year sunset
The amended section bars making such an order after five years from the Act’s commencement; historic orders may still need reading for an earlier period.
Practical checklist
Do
- Identify the historic removal-of-difficulty order and its effective period.
- Check Council recommendation, Gazette text and consistency with the Act.
Frequently asked questions
Is Section 172 an open-ended power for a new 2026 order?
No. The section’s five-year statutory cutoff restricts making an order.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026