The document outlines the guidelines for the provisional attachment of property and bank accounts under the CGST Act, specifically detailing when and how such attachments can be executed by the Commissioner. It describes the necessary conditions, procedures, and illustrative cases justifying the attachment, such as failure to issue invoices or fraudulent tax activities. The document emphasizes the protective measures for revenue interests during pending proceedings against taxable persons.

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

3. 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

4. 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:
•

5. Illustrative Cases fit for provisional
Attachment of property
1.Taxable person has supplied goods or services without issuance of
invoice with an intention to evade payment of tax; or
2.Taxable person has issued invoice without any actual movement of
goods or services against such invoice in contravention of
provisions of GST law; or
3.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
4.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
5.A person has fraudulently obtained refund; or
6.A person has passed on the Input Tax Credit but failed to make
payment of commensurate tax.
•