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Repository/GST Acts/Section 83

Section 83

Section 83

Date Issued: 21 December 2021
State: India
Source: CGST Act 2017
Views: 9

Summary

This document sets out Section 83 on provisional attachment to protect revenue in certain cases, including when the Commissioner may attach property or bank accounts by written order. It also includes the rule text for provisional attachment of property and a rule on recovery from a company in liquidation. The text notes that Section 83 was enforced from 1st July, 2017 and includes an amendment note dated 21st December, 2021.

Tags

Provisional attachmentRevenue protectionSection 83Rule 159

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