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Guidelines

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Guidelines

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  1. Guidelines | Provisional attachment of property and bank account under CGST

  2. 1. Who and when attachment of property and bank accounts under GST as per section 83 can be exercised? • As per Section 83 of CGST Act, the commissioner has the power to attach property where: • proceedings are pending against a taxable person under specified sections; and • He has reasons to believe that provisionally attachment of the property is necessary for the purpose of protecting the interest of revenue • 1.2 Under which proceedings, attachment c

  3. 2. Procedure of provisionally attaching the property • 2.1 Order for attachment of Property in Form GST DRC-22 • 2.2 Objection against order of attachment by taxpayer • 2.3 Release of attached property by order in Form GST DRC-23 • 2.4 Period of Validity of Attachment Order • 2.5 Attachment of Perishable/Hazardous Property:

  4.  Illustrative Cases fit for provisional Attachment of property • Taxable person has supplied goods or services without issuance of invoice with an intention to evade payment of tax; or • Taxable person has issued invoice without any actual movement of goods or services against such invoice in contravention of provisions of GST law; or • A person has availed Input tax Credit based on invoice without actual movement of goods or services or have availed ITC without any invoice; or • A person has collect GST but does not deposit the same to the account of government beyond 3 months from due date of payment of such tax; or  • A person has fraudulently obtained refund; or • A person has passed on the Input Tax Credit but failed to make payment of commensurate tax.

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