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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.
•