Removal of difficulties
Section 172, CGST Act
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Section 172 lets the Government issue REMOVAL OF DIFFICULTIES orders within a limited period after commencement.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
697 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
date not stated · Substituted
49
Substituted for " three years " by s.130 of The Finance Act, 2020 (No. 12 of 2020) -Brought into force w.e.f. 30.06.2020 vide Notification No. 49 /2020-C.T. , d …
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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