Section 83 of CGST Act 2017: Provisional Attachment to Protect Revenue in Certain Cases

Provisions under Section 83 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Provisional Attachment to Protect Revenue in Certain Cases”, are as under:

Section 83 of CGST Act 2017: Provisional Attachment to Protect Revenue in Certain Cases (CHAPTER XV – DEMANDS AND RECOVERY)

(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.

(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).

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 83 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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