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 73–84) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XV |
| Chapter Name | Demands and Recovery |
| Section No. | 82 |
| Section Name | Tax to be first charge on property |
| Updated 2024 Edition | GST 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.
- 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. ↩︎