TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Ministry's Circular on Provisional Property Attachment under Section 83 of CGST Act: Guidelines and Procedures</h1> The circular issued by the Ministry of Finance provides guidelines for the provisional attachment of property under Section 83 of the CGST Act, 2017. It outlines the conditions under which property can be attached to protect government revenue during pending proceedings. The Commissioner must form a reasoned opinion, ensuring due diligence and careful examination of facts. The attachment is valid for one year unless released earlier. The guidelines emphasize that attachment should not be routine and should avoid hindering business operations. It also details the procedure for attachment, types of attachable property, and exemptions, aiming for swift investigation and adjudication.
TaxTMI 
TaxTMI 
