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Section 72 – Officers to assist proper officers under CGST Act 2017

Detail analysis of notified Rules and the provisions of Section 71 (Access to business premises) of the Central Goods and Services Tax (CGST) Act, 2017.

Chapter XIV (Sections 67-72) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Inspection, Search, Seizure and Arrest. Section 72 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Officers to assist proper officers under CGST Act 2017.

Recently, we have discussed in detail section 71 (i.e. Access to business premises) of CGST Act 2017. Today, we learn the provisions of section 72 of the CGST Act 2017. Complete Details of CGST Section 72 – Officers to assist proper officers. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.

Notes on Section 72 of CGST Act 2017

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. In this note, you will learn detail of the provisions of section 72 of CGST Act 2017 read with Central GST Rules 2017.

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):

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.

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