Central Government Can Address GST Implementation Challenges Under Section 172 of CGST Act, 2017; Orders Must Align with Law.

Section 172 of the CGST Act, 2017, allows the Central Government to address difficulties in implementing the Act's provisions. On the GST Council's recommendation, the government can issue general or special orders, ensuring they align with the Act's rules and regulations. These orders must be made within five years of the Act's commencement and presented to Parliament promptly. Similar provisions exist under Section 25 of the IGST Act, 2017, ensuring consistent application across GST-related legislation.