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Section 83 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XV, Demands and Recovery

At a glance

Entitlement and conditions

83(1)The power reaches property, including bank accounts, of the taxable person or a person specified in section 122(1A). This substituted scope applies from 1 January 2022.

Bars, duties and time limits

83(2)Every attachment ceases after one year from the attachment order.

Procedure, powers and definitions

83(1)After proceedings begin under Chapter XII, XIV or XV, the Commissioner may order provisional attachment in writing where considered necessary for revenue protection, following the prescribed manner.
83The law does not settle whether a fresh attachment of the same property in the same proceeding can follow expiry, or on what basis.

The Commissioner may provisionally attach property after proceedings begin under Chapter XII, XIV or XV if necessary to protect Government revenue. A written order can cover a bank account and property of a taxable person or a person specified in section 122(1A). Each attachment expires after one year. The present scope of the power applies from 1 January 2022.^[1]

Quick facts

Section 83, CGST Act, 2017

Provisional attachment to protect revenue in certain cases

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XV, Demands and Recovery
Section title	Provisional attachment to protect revenue in certain cases
In force from	1 July 2017^[1]
Amendments
Last amendment	1 January 2022: substituted the whole of sub-section (1): the trigger moved from the pendency of proceedings under six named sections to the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, and the property that may be attached was widened from that of the taxable person to that of the taxable person or any person specified in sub-section (1A) of section 122 (section 115 of The Finance Act, 2021 (No. 13 of 2021) dated 28 March 2021, brought into force by Notification No. 39/2021-C.T., dated 21 December 2021)
Amendments	2 footnotes in the CBIC text (table)
Related provisions
Rules	Rule 159 of the CGST Rules, 2017
Sections	2, 122
Structure 83(1) "after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV"The proceeding the attachment rests on 83(1) "the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do"The Commissioner's opinion 83(1) "he may, by order in writing ... in such manner as may be prescribed", with rule 159The order and the manner prescribed 83(1) "any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122"The property attached and whose it is 83(2), with rule 159(2)The one-year life of the attachment
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 83, verbatim (show)

* Section 83. Provisional attachment to protect revenue in certain cases.-

¹[(1) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.]

(2) Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).

*Enforced w.e.f. 1st July, 2017.

1. Substituted (w.e.f. 1st January, 2022 vide Notification No. 39/2021-C.T., dated 21st December, 2021) by s. 115 of The Finance Act, 2021 (No. 13 of 2021) dated 28th March, 2021 for

"(1) Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope and the law state the section as a whole and the substitution of sub-section (1)

Questions to answer on the file2 questions

What is the matter, from the things this section speaks about?
Was the order under sub-section (1) made on or after 1 January 2022?

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The proceeding the attachment rests on 83(1) "after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV"

Questions to answer on the file3 questions

Had a proceeding under this Act been initiated against the person before the order of attachment?
Under which Chapter was that proceeding initiated: Chapter XII, Chapter XIV, Chapter XV or a provision of this Act outside those Chapters?
Was the order of attachment made after that proceeding was initiated?

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The Commissioner's opinion 83(1) "the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do"

Questions to answer on the file3 questions

Was the attachment ordered by the Commissioner?
Does the order record the opinion that attachment is necessary for the purpose of protecting the interest of the Government revenue?
Is the opinion recorded in the order supported by material on the file?

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The order and the manner prescribed 83(1) "he may, by order in writing ... in such manner as may be prescribed", with rule 159

Questions to answer on the file3 questions

Was the attachment made by an order in writing?
Was the order passed in the form the rules prescribe for a provisional attachment?
Does the order mention the details of the property attached?

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The property attached and whose it is 83(1) "any property, including bank account, belonging to the taxable person or any person specified in sub-section (1A) of section 122"

Questions to answer on the file5 questions

Is any property said to have been provisionally attached?
What has been attached?
To whom does the attached property belong: the taxable person, any person specified in sub-section (1A) of section 122 or a person who is neither of those?
If “any person specified in sub-section (1A) of section 122”: did that person retain the benefit of a transaction covered under clause (i), (ii), (vii) or clause (ix) of sub-section (1) of section 122?
If question 3 is answered “any person specified in sub-section (1A) of section 122”: was that transaction conducted at the person's instance?

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The one-year life of the attachment 83(2), with rule 159(2)

Questions to answer on the file4 questions

What is the date of the order made under sub-section (1)?
Has a period of one year expired from the date of that order?
Is the property still shown as encumbered with the Revenue, Transport or other Authority?
If question 2 is answered yes: may a fresh order under sub-section (1) be made in the same proceeding over the same property?

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Amendment history

The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 83 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
	brought section 83 into force	none — the source's own enforcement note	1 July 2017
1	substituted the whole of sub-section (1): the trigger moved from the pendency of proceedings under six named sections to the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, and the property that may be attached was widened from that of the taxable person to that of the taxable person or any person specified in sub-section (1A) of section 122	section 115 of The Finance Act, 2021 (No. 13 of 2021) dated 28 March 2021, brought into force by Notification No. 39/2021-C.T., dated 21 December 2021^[2]^[3]	1 January 2022, prospectively

Provisions connected to Section 83
Provision	Connection	Words that tie them
Section 122	this provision defined by Section 122 sub-section (1A)	83(1) "belonging to the taxable person or any person specified in sub-section (1A) of section 122"
Rule 159 of the CGST Rules, 2017	this provision prescribed by Rule 159 of the CGST Rules, 2017	83(1) "in such manner as may be prescribed"; rule 159(1) "Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83"
Section 2	this provision defined by Section 2 clause (107)	2(107) "taxable person means a person who is registered or liable to be registered under section 22 or section 24"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (1)

Number	Date	Subject
Circular No. 129/48/2019-GST	24 December 2019	Standard Operating Procedure to be followed in case of non-filers of returns-reg.

Notifications (2)

Number	Date	Subject
Notification No. 40/2021-Central Tax	29 December 2021	Seeks to make amendments (Tenth Amendment, 2021) to the CGST Rules, 2017.
Notification No. 15/2017-Central Tax	1 July 2017	Amending CGST Rules notification 10/2017-CT dt 28.06.2017

Unsettled questions

The words of section 83 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

Sub-section (2) ends the attachment after one year and says nothing further. May the Commissioner make a fresh order under sub-section (1) over the same property in the same proceeding once that year has run, and if so on what footing?

See also

Section 122 of the CGST Act, 2017: penalty for certain offences
Rule 159 of the CGST Rules, 2017: provisional attachment of property

References

Central Board of Indirect Taxes and Customs. "Section 83. Provisional attachment to protect revenue in certain cases". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
The Finance Act, 2021. Cited in CBIC footnote 1.
Notification No. 39/2021-Central Tax, dated 21 December 2021: Seeks to notify 01.01.2022 as the date on which provisions of section 108, 109 and 113 to 122 of the Finance Act, 2021 shall come into force. Cited in CBIC footnote 1.

External links

CGST Act, 2017, Section 83 on the CBIC tax information portal