Amended and updated notes on section 83 of CGST Act, 2017. Detail discussion on provisions and rules related to Provisional attachment to protect revenue in certain cases.
Chapter XV (Sections 73–84) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to demands and recovery. Section 83 of CGST 2017 provides for provisional attachment to protect revenue in certain cases.
Recently, we have discussed in detail section 82 (Tax to be first charge on property) of CGST Act 2017. Today, we learn the provisions of section 83 of Central GST Act 2017.
Section 83 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 83 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. | 83 |
| Section Name | Provisional attachment to protect revenue in certain cases |
| Updated 2024 Edition | GST Law Book PDF |
Relevant Rules and Forms for GST Section 83:
- Rule 159: Provisional attachment of property
- FORM GST DRC – 22: Provisional attachment of property under section 83
- FORM GST DRC – 23: Restoration of provisionally attached property / bank account under section 83
Section 83 of Central GST – Provisional attachment to protect revenue in certain cases1
Section 83 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 83(1) of CGST Act
Section 83(1): Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.
Section 83(2) of CGST Act
Section 83(2): Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).
- Section 83 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. ↩︎