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of <h1>Govt. Can Resolve GST Implementation Issues Under Section 172, Orders Must Align With Act & Be Presented to Legislature</h1> Section 172 of the Delhi Goods and Services Tax Act, 2017 allows the government to address difficulties in implementing the Act's provisions. Upon the Council's recommendation, the government can issue general or special orders, published in the Official Gazette, to resolve such issues, provided these orders align with the Act and related rules. These orders must be issued within three years from the Act's commencement. Once issued, they must be presented to the State Legislature promptly.
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