Section 72 of CGST Act : Officers to assist proper officers

Section 72 of CGST Act provide for the officers to assist the GST proper officer.

“(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.

(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.”

(As given in CGST Act)

Summary chart of Section 72 :

Go to section 71

Go to section 73