THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
MISCELLANEOUS
Section 172:
Removal
of difficulties.
(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 there under, 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] [helldod old[three years]
helldod] 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.