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<h1>Government Can Address Implementation Challenges Under Section 172 of Gujarat GST Act 2017 Within Three Years</h1> Section 172 of the Gujarat 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 its rules. These orders cannot be made more than three years after the Act's commencement. Once issued, each order must be promptly presented before the State Legislature.