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

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

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

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

(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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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