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”:

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. [Refer Note 1]

(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, 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 or any person specified in sub-section (1A) of section 122, 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. Sub section (1) substituted vide Section 115 of the Finance Act 2021 (GOI Notification dated 28/03/2021), followed with Notification 39/2021 on commencement date of 01/01/2022. CGST Section 83 has been amended to widen the power of Commissioner to provisionally attach any property/ bank account for a period of upto one year. Also the Scope of Section 83 has been extended to other Chapters of the CGST Act 2017.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through 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 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.