According to Section 172 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of removing the said difficulty:
Provided that no such order shall be made after the expiry of a period of three years
from the date of commencement of this Act.
Every order made under this section shall be laid, as soon as may be, after it is made,
before each House of Parliament.