Guidelines for provisional attachment of property under section 83 of the CGST Act, 2017

Provisional attachment of property to protect revenue requires recorded Commissioner opinion and may be contested and released administratively.

Provisional attachment under section 83 requires a recorded opinion by the Commissioner that attachment is necessary to protect Government revenue during specified pending proceedings, based on due diligence of facts and prima facie evidence. Attachment is ordered by FORM GST DRC-22, served on the taxable person and relevant authorities, and may be contested by objection and hearing; release is by FORM GST DRC-23. Attachments last one year unless earlier released, must approximate the estimated liability, favour immovable property to avoid business disruption, and include special rules for perishable goods, co-owned shares and statutory exemptions.