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of <h1>Section 83 CGST Act: Commissioner Can Provisionally Attach Property to Safeguard Revenue for One Year.</h1> Section 83 of the Central Goods and Services Tax Act, 2017, allows the Commissioner to provisionally attach property, including bank accounts, of a taxable person or specified individuals to protect government revenue. This action can be taken after proceedings are initiated under Chapters XII, XIV, or XV, if deemed necessary. The provisional attachment is valid for one year from the date of the order. This provision was amended by the Finance Act, 2021, effective January 1, 2022, expanding the scope of proceedings under which such an attachment can be made.
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