Section 172 of GST – Removal of difficulties. Complete Details for GST Section 172 under GST Act 2017. In this GST Section you may find all details for Removal of difficulties GST Act 2017. Detailed Analysis of GST Section 172 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 172. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 172 of GST Act 2017 - Removal of difficulties, gst all sections and definitions. Now Check more details from below…..Must Read – List of all sections of GST
Section 172 of GST - Removal of difficulties
Analysis and Updates
- (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’.
Frequently Asked Questions
Will the powers include the power to notify the effective date for implementation of provisions?
Will the powers include bringing changes in any provision of law?
What is the maximum time limit for exercising the powers under Section 172?
Whether the reasons be mentioned in the order?
(a) Central Government
(b) State Government
(d) None Ans: (a) Central Government
(b) No Ans: (b) No
(a) 4 years
(b) 3 years
(c) 2 years
(d) 1 year Ans: (b) 3 years