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<h1>Finance Ministry Clarifies Procedure for Ending Provisional Attachments Under Section 83(2) of CGST Act 2017</h1> The circular from the Ministry of Finance outlines the procedure for handling the cessation of provisional attachments under section 83(2) of the CGST Act, 2017. When a provisional attachment, such as a bank account, ceases after one year, the Commissioner must issue a communication to the relevant authority or bank. This communication should reference the original order and section 83(2), indicating the release of the property. This procedure aims to streamline processes and ensure clarity for taxpayers and is to be implemented immediately, including for pending cases.