Chapter XV (Sections 73-84) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to Demands and Recovery. Section 83 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Provisional attachment to protect revenue in certain cases under CGST Act 2017.
Recently, we have discussed in detail section 82 (i.e. Tax to be first charge on property) of CGST Act 2017. Today, we learn the provisions of section 83 of the CGST Act 2017. Complete Details of CGST Section 83 – Provisional attachment to protect revenue in certain cases. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 83 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 83 of CGST Act 2017 read with Central GST Rules 2017.
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.
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).