Section 82 of GST Act: Tax to be first charge on property

Amended and updated notes on section 82 of CGST Act, 2017. Detail discussion on provisions and rules related to tax to be first charge on property.

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Amended and updated notes on section 82 of CGST Act, 2017. Detail discussion on provisions and rules related to tax to be first charge on property.

Chapter XV (Sections 7384) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to demands and recovery. Section 82 of CGST 2017 provides for tax to be first charge on property.

Recently, we have discussed in detail section 81 (Transfer of property to be void in certain cases) of CGST Act 2017. Today, we learn the provisions of section 82 of Central GST Act 2017.

Section 82 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 82 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.XV
Chapter NameDemands and Recovery
Section No.82
Section NameTax to be first charge on property
Updated 2024 EditionGST Law Book PDF

Section 82 of Central GST – Tax to be first charge on property1

Section 82 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.

Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.

  1. Section 82 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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