Text
The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.
Section 172, verbatim (show)
* 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 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.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.
Removal-of-difficulties power 172(1)
Questions to answer on the file13 questions
Parliamentary laying 172(2)
Questions to answer on the file4 questions
Amendment history
The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]
| Note | Change |
|---|---|
| 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.[2][3] |
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 1 | this provision requires Section 1 | 172(1) proviso "no such order shall be made after the expiry of a period of five years from the date of commencement of this Act" |
Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this section.
Unsettled questions
The words of section 172 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.
- What constitutes a difficulty in giving effect to the Act for section 172, as distinct from a substantive change to the Act? The section states no mechanical test.
- What legal standard determines whether a delegated instrument is consistent with the CGST Act or subordinate rules or regulations? These provisions do not state a mechanical conflict test.
- What makes provisions necessary or expedient for removing the identified difficulty under section 172? The section states no mechanical threshold for either alternative.
- What elapsed time and circumstances satisfy as soon as may be after the identified instrument is made for laying before each House of Parliament? The text sets no fixed number of days.
See also
- Section 1 of the CGST Act, 2017: short title, extent and commencement
References
- Central Board of Indirect Taxes and Customs. "Section 172. Removal of difficulties". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.
- The Finance Act, 2020. Cited in CBIC footnote 1.
- Notification No. 49/2020-Central Tax, dated 24 June 2020: Seeks to bring into force Sections 118, 125, 129 & 130 of Finance Act, 2020 in order to bring amendment to Sections 2, 109, 168 & 172 of CGST Act w.e.f. 30.06.2020. Cited in CBIC footnote 1.
External links
- CGST Act, 2017, Section 172 on the CBIC tax information portal