Section 82 of CGST Act 2017: Tax to be First Charge on Property

Provisions under Section 82 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Tax to be First Charge on Property”, are as under:

Section 82 of CGST Act 2017: Tax to be First Charge on Property (CHAPTER XV – DEMANDS AND RECOVERY)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 82 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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