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<h1>Provisional Attachment Order under Section 83 of GST Act Secures Revenue Interests by Restricting Account Debits and Property Disposal.</h1> A provisional attachment order under Section 83 of the GST Act is issued to a financial institution or relevant authority regarding a registered taxable person or specified individual. This order is initiated to secure revenue interests while determining tax liabilities. The order restricts any debits from the individual's account or disposal of property without departmental permission. The attachment remains effective until an order in FORM GST DRC-23 is issued by the Commissioner or for one year from the order date, whichever is earlier. This form was updated by notifications in 2021 and 2023.