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Section 172 of GST – Removal of difficulties

Statutory 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 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.


Analysis and Updates


The responsibility to implement the legislatures will be of the appropriate Government. In doing this, the Act empowers the appropriate Government with the necessary power to remove any difficulty that may arise.


  • (i) If the Government identifies that there is a difficulty in implementation of any provision of the GST Legislations, it has powers to issue a general or special order, to carry out anything to remove such difficulty.
  • (ii) Such activity of the Government must be consistent with the provisions of the Act and should be necessary or expedient.
  • (iii) Maximum Time limit for passing such order shall be 3 years from the date of effect of the CGST Act.
  • (iv) Vide Finance Act, 2020 has extended time limit prescribed in section 172 by ‘two years’.

Comparative review

The above provisions are present in all tax legislations, to ensure that any practical difficulties in implementation can be addressed.

Related provisions

This is an independent Section and would be applicable for implementation of all provisions of the GST Law.

Relevant orders

The Central Government has issued order no. 01/2017-central tax under the Central Goods and Services Tax (Removal of Difficulties) Order, 2017 dated 13th October, 2017. Through this order it has been clarified that if a person supplies goods and / or services referred to in clause (b) of paragraph 6 of Schedule II (restaurants, outdoor caterers etc.) and also supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, the said person shall not be ineligible for the composition scheme subject to the fulfilment of all other conditions. It is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.

Frequently Asked Questions

Will the powers include the power to notify the effective date for implementation of provisions?

Yes. All powers regarding implementation of any provision of the GST law is covered.

Will the powers include bringing changes in any provision of law?

No. The Government has power only to decide on the practical implementation of law. But it cannot amend the legislation through this Section.

What is the maximum time limit for exercising the powers under Section 172?

The maximum time limit is 3 years from the date of effect of CGST Act.

Whether the reasons be mentioned in the order?

The order is issued only when there is a necessity or expediency for it. Specific reasons may not be mentioned in the order.


1. Who can issue the Order?
(a) Central Government
(b) State Government
(c) Either
(d) None

Ans: (a) Central Government

2. Whether Prior approval of the Parliament is necessary?
(a) Yes
(b) No

Ans: (b) No

3. What is the maximum period for exercising this power?
(a) 4 years
(b) 3 years
(c) 2 years
(d) 1 year

Ans: (b) 3 years

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