Section 72 of GST Act: Officers to assist proper officers

Amended and updated notes on section 72 of CGST Act, 2017. Detail discussion on provisions and rules related to officers to assist proper officers.

Amended and updated notes on section 72 of CGST Act, 2017. Detail discussion on provisions and rules related to officers to assist proper officers.

Chapter XIV (Sections 6772) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to inspection, search, seizure and arrest. Section 72 of CGST 2017 provides for officers to assist proper officers.

Recently, we have discussed in detail section 71 (Access to business premises) of CGST Act 2017. Today, we learn the provisions of section 72 of Central GST Act 2017.

Section 72 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 72 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XIV
Chapter NameInspection, Search, Seizure and Arrest
Section No.72
Section NameOfficers to assist proper officers
Updated 2024 EditionGST Law Book PDF

Section 72 of Central GST – Officers to assist proper officers1

Section 72 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 72(1) of CGST Act

Section 72(1): All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.

Section 72(2) of CGST Act

Section 72(2): The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.

  1. Section 72 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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