Section 172 - Removal of difficulties. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

Extract

Removal of difficulties. 172. (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. ************** NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 w.e.f. 30-06-2020 before it was read as three years

ORDER No. 01/2020 - Dated: 25-6-2020 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2020
Order No. 10/2019 - Dated: 26-12-2019 - Central GST (CGST) - Central Goods and Services Tax (Tenth Removal of Difficulties) Order, 2019.
Order No. 09/2019 - Dated: 3-12-2019 - Central GST (CGST) - Central Goods and Services Tax (Ninth Removal of Difficulties) Order, 2019 - Period of limitation for filing of an appeal before the GST Tribunal
Order No. 08/2019 - Dated: 14-11-2019 - Central GST (CGST) - Central Goods and Services Tax (Eighth Removal of Difficulties) Order, 2019.
Order No. 7/2019-Central Tax - Dated: 26-8-2019 - Central GST (CGST) - Central Goods and Services Tax (Seventh Removal of Difficulties) Order, 2019
Order No. 6/2019 - Dated: 28-6-2019 - Central GST (CGST) - Central Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019
Order No. 5/2019 - Dated: 23-4-2019 - Central GST (CGST) - Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019
Order No. 04/2019 - Dated: 29-3-2019 - Central GST (CGST) - Central Goods and Services Tax (Fourth Removal of Difficulties) Order, 2019
Order No. 3/2019 - Dated: 8-3-2019 - Central GST (CGST) - Central Goods and Services Tax (Third Removal of Difficulties) Order, 2019 - Issue of Bill of Supply in lieu of Tax Invoice in case of Service Provider availing benefit of composition.
ORDER No. 02/2019 - Dated: 1-2-2019 - Central GST (CGST) - Central Goods and Services Tax (Second Removal of Difficulties) Order, 2019
ORDER No. 01/2019 - Dated: 1-2-2019 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2019
Order No. 04/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December, 2018 till 31.01.2019
Order No. 03/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019
Order No. 02/2018 - Dated: 31-12-2018 - Central GST (CGST) - Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18
ORDER No. 1/2018 - Dated: 11-12-2018 - Central GST (CGST) - Removal of difficulty order regarding extension of due date for filing of Annual return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for FY 2017-18 till 31st March, 2019
Order No. 01/2017 - Dated: 13-10-2017 - Central GST (CGST) - Central Goods and Services Tax (Removal of Difficulties) Order, 2017
09/2017 - Dated: 28-6-2017 - Central GST (CGST) - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017