Section 172 | TaxTooter Repository

Section 172

Date Issued: 24 June 2020
State: India
Source: CGST Act 2017
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Summary

This document reproduces Section 172, titled “Removal of difficulties,” and sets out the Government’s power, on the Council’s recommendations, to issue orders published in the Official Gazette to remove difficulties in giving effect to the Act. It also states that such an order cannot be made after five years from the Act’s commencement and must be laid before each House of Parliament. The text notes that Section 172 was enforced with effect from 1st July, 2017, and includes a 2020 substitution note about the five-year period.