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of <h1>Government Can Resolve GST Implementation Issues via Orders Under Section 172, Must Publish in Gazette and Present to Legislature.</h1> Section 172 of the Uttar Pradesh Goods and Services Tax Act, 2017, allows the government to address difficulties in implementing the Act's provisions. On the Council's recommendation, the government can issue general or special orders to resolve such issues, provided these orders are consistent with the Act and its rules. These orders must be published in the Official Gazette and cannot be issued more than three years after the Act's commencement. Additionally, any order made under this section must be presented before the State Legislature promptly.
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