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of <h1>Maharashtra GST: Provisional Attachment and Restoration Orders Must Use BO System from April 1, 2022.</h1> The circular from the Commissioner of State Tax, Maharashtra, addresses the issuance of provisional attachment and restoration orders under the GST Act. It emphasizes the importance of these orders as a protective measure to safeguard revenue during ongoing proceedings. The circular mandates that all orders related to provisional attachment (DRC-22) and restoration (DRC-23) be processed exclusively through the BO system starting April 1, 2022, to ensure accuracy and effective monitoring. This follows the resolution of previous system issues and aims to improve the accuracy of management information system reports. Compliance with these instructions is required from all relevant officers.
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