Provisions under Section 72 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Officers to Assist Proper Officers”:

Section 72 of CGST Act 2017: Officers to Assist Proper Officers (CHAPTER XIV – INSPECTION, SEARCH, SEIZURE AND ARREST)

Section 72 of CGST Act 2017: Officers to Assist Proper Officers

(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.

(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.

Note: CBEC notifies 01/07/2017 as the commencement date vide Notification 9/2017.

Amendments History:

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CGST Act 2017: Last updated 15/02/2024
The CGST Act 2017 has been notified vide GOI Notification dated 12/04/2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance/Act 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, CGST Second Amendment Act 2023 & Finance Act, 2024 including various Notifications/Orders issued by the Govt./ CBIC from time to time, relating to the commencement dates of various sections and provisions in the respective CGST/Amendment Acts, wherever required. Information on this page is a section-wise compilation of the amendments to the CGST Act, 2017 made through various notifications issued by CBIC from time to time (upto 15th February, 2024), with the best possible efforts for accuracy. In any case, E&OE. For official or updated information, please visit the CBIC website.

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