Ankita Khetan | Nov 5, 2017 |
Section 83 of CGST Act,2017 – Provisional attachment to protect revenue in certain cases
Section 83 of CGST Act,2017 from bare act :
(1) Where during the pendency of any proceedings under section 62 or section 63or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion thatfor the purpose of protecting the interest of the Government revenue, it is necessary so todo, 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 aperiod of one year from the date of the order made under sub-section (1).
CHAPTER XV
DEMANDS AND RECOVERY
Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts
Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts
Section 75 :Generalprovisionsrelating todeterminationof tax
Section 76 :Tax collectedbut not paid toGovernment
Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment
Section 78 :Initiation ofrecoveryproceedings
Section 79 :Recovery oftax
Section 80 :Payment oftax and otheramount ininstallments
Section 81 :Transfer ofproperty tobe void incertain cases
Section82:Tax to befirst chargeon property
Section 83 :Provisionalattachment toprotectrevenue incertain cases
Section 84 :Continuationand validationof certainrecoveryproceedings
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