Section 172 - Removal of difficulties
Chapter XXI - Miscellaneous
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Section in 2 Minutes
Was a time-limited power to remove implementation difficulties by published order on Council recommendation. It cannot be used as an ongoing general amendment power.
Exact operative text
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 [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.
Paragraph-wise decode
Was a time-limited power to remove implementation difficulties by published order on Council recommendation. It cannot be used as an ongoing general amendment power.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
A historical removal-of-difficulty order is cited. The team checks its date, limited purpose and whether it remains relevant after later amendment.
Professional alert
The five-year statutory window from commencement has expired; treat section 172 as historical unless analysing an existing order.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 172 regulate?
- It regulates removal of difficulties. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.