Sec 172 – Removal of difficulties

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Sec 172 – Removal of difficulties 2017-04-14T02:23:11+00:00

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  • Miloni ShahMiloni Shah
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    #1058 |

    (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 three 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.

    Priya MadrechaPriya Madrecha
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    172.1 Introduction
    The responsibility to implement the legislatures’ will is of the appropriate Government. In doing this, the Act empowers the appropriate Government with the necessary power to remove any difficulty that may arise. 172.2  Analysis
    (i)    If the Government identifies that there is a difficulty in implementation of any provision of the GST Legislations, it has powers to issue a general or special order, to carry out anything to remove such difficulty.
    (ii)    Such activity of the Government must be consistent with the provisions of the Act and should be necessary or expedient.
    (iii)    Maximum Time limit for passing such order shall be 3 years from the date of effect of the CGST Act.
    172.3 Comparative review
    The above provisions are present in all tax legislations, to ensure that any practical difficulties in implementation can be addressed. 172.4 Related provisions
    This is an independent Section and would be applicable for implementation of all provisions of the GST Law.
    172.5 FAQs
    Q1. Will the powers include the power to notify the effective date for implementation of particular provisions?
    Ans. Yes. All powers regarding implementation of any provision of the GST law is covered.
    Q2. Will the powers include bringing changes in any provision of law?
    Ans. No. The Government has power only to decide on the practical implementation of law. But it cannot amend the legislation through this Section.
    Q3. What is the maximum time limit for exercising the powers under Section 172?
    Ans. The maximum time limit is 3 years from the date of effect of CGST Act.
    Q4. Whether the reasons be mentioned in the order?
    Ans. The order is issued only when there is a necessity or expediency for it. Specific reasons may not be mentioned in the order.
    172.6 MCQs
    1.    Who can issue the Order?
    (a)    Central Government
    (b)    State Government
    (c)    Either
    (d)    None
    2.    Whether Prior approval of the Parliament is necessary?
    (a)    Yes
    (b)    No
    3.    What is the maximum period for exercising this power?
    (a)    4 years
    (b)    3 years
    (c)    2 years
    (d)    1 year

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