CBIC Widens the scope of Section 83 of the CGST Act (Provisional Attachment of Property / Bank Account) w.e.f. January 01, 2022



Background The Honble Finance Minister, in Union Budget 2021-22, proposed changes vide the Finance Bill, 2021, that amends the Central Goods and Services Tax Act, 2017 (the CGST Act) with respect to provisional attachment of property/bank account. Accordingly, amended Bill was passed in Rajya Sab
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About the Author

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more


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