<h1>India Issues Guidelines for Provisional Property Attachment to Safeguard Revenue Under CGST Act Section 83.</h1> The Government of India issued guidelines for the provisional attachment of property under Section 83 of the CGST Act, 2017, to safeguard government revenue during pending proceedings. The guidelines specify that such attachment should be based on the Commissioner's opinion, formed after due diligence, that it is necessary to protect revenue. The attachment is not to be routine and should be considered in cases of tax evasion or fraudulent activities. The guidelines also outline procedures for attachment, types of attachable property, and the duration of attachment, emphasizing minimal disruption to business operations. The guidelines will be updated following future amendments to Section 83.