What does Rule 150 of the Central Goods and Services Tax Rules, 2017 provide?

Rule 150 allows the proper officer to seek necessary assistance from the officer-in-charge of the jurisdictional police station in the discharge of his duties, and requires the officer-in-charge to depute sufficient police officers to provide such assistance.

In which chapter of the CGST Rules, 2017 is Rule 150 on assistance by police located?

Rule 150 on assistance by police is located in Chapter XVIII of the Central Goods and Services Tax Rules, 2017, which deals with Demands and Recovery.

From when is Rule 150 of the CGST Rules, 2017 enforced?

Rule 150 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 819(E) dated 01.07.2017.

Which circular is referenced regarding the proper officer in Rule 150 of the CGST Rules, 2017?

Circular No. 3/3/2017-GST dated 05.07.2017 is referenced in relation to the proper officer for provisions other than Registration and Composition.

CGST Rule 150 of Central Goods and Services Tax Rules, 2017 – Assistance by police

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVIII Demands and Recovery

Rule 150: Assistance by police.

150. The proper officer^c1 may seek such assistance from the officer-in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 819(E) dated 01.07.2017].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.

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