Section 172 allowed the Government to fix teething problems by order. The power expired five years after GST began.
Key points
- Under section 172(1) of the CGST Act, 2017 the Government, on the Council's recommendation, could by general or special order make provisions not inconsistent with the Act to remove difficulties in giving effect to it.
- No order may be made after five years from commencement (three years before the Finance Act, 2020), so the power lapsed in mid-2022; orders must be laid before Parliament (section 172(2)).
The provisions
172(1)–(2)Removal of difficulties
Statutory text
(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.
* Enforced w.e.f. 1st July, 2017.
1. 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., dated 24-6-2020.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can the Government still issue GST removal of difficulties orders?
- No. The power in section 172 of the CGST Act lapsed five years after commencement, in 2022.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Several Removal of Difficulties Orders shaped the early law — for example on time limits for rectification (section 37(3)) and for Tribunal appeals (section 112).