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of <h1>Finance Bill 2021 Amends Section 83 of CGST Act, Allowing Provisional Attachment of Property to Protect Revenue.</h1> Clause 106 of the Finance Bill, 2021, amends section 83 of the Central Goods and Services Tax Act. It replaces sub-section (1) to allow the Commissioner to provisionally attach any property, including bank accounts, of a taxable person or specified individuals, when deemed necessary to protect government revenue. This attachment is valid from the initiation of proceedings under Chapter XII, XIV, or XV until one year after the order date. The amendment aims to secure government interests during tax-related investigations or proceedings.
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