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<h1>Government Can Issue Orders to Resolve GST Act Implementation Issues Under Section 172, Must Publish in Gazette and Notify Legislature</h1> Section 172 of the Jammu and Kashmir Goods and Services Tax Act, 2017, allows the government to address difficulties in implementing the Act. On the Council's recommendation, the government can issue general or special orders, provided they align with the Act and its rules, to resolve such issues. These orders must be published in the Government Gazette and cannot be issued after three years from the Act's commencement. Additionally, any order made must be presented to the State Legislature at the earliest opportunity.