Section 72 of CGST Act, 2017 – Officers to assist proper officers

The Central Goods and Services Tax Act, 2017

Chapter-XIV Inspection, Search, Seizure and Arrest

Section 72: Officers to assist proper officers.

72. (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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].