Section 72 of CGST Act 2017: Officers to Assist Proper Officers

Section 72 : “Officers to Assist Proper Officers” (CGST Act, 2017)

Provisions under Section 72 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Officers to Assist Proper Officers”, are as under:

(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.

(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.

Related Posts:

Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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