Section 72 of GST – Officers to assist proper officers . Complete Details for GST Section 72 In this section you may find all details for “Officers to assist proper officers ” as per GST Act 2017. This Act may be called the CGST Act, 2017. Detailed Analysis of GST Section 72 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 72.
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Section 72 of GST – Officers to assist proper officers
(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.
Analysis of this section
Introduction – The provision requires all officers of Police, Railways, Customs and those officers engaged in the collection of land revenue including village officers, officers of state and union territory tax to assist the proper officers in the implementation of this Act.
Analysis
Below mentioned officers are empowered and required when called upon, to assist the proper officer in execution of this Act:
- All officers of
o Police,
o Railway Officer,
o Customs Officer - Officer of State & Union Territory tax.
- Officers engaged in the collection of land revenue including village officers,
Even the Government may issue notification empowering and requiring any other class of officer to assist the proper officers, if required by the Commissioner.
Comparative review
| Name of Statue | Central Excise Act 1944 | Finance Act 1944 |
| Section Reference | Sec 15 | Sec 14 of Central Excise Act read with Sec 83 of Finance Act 1944 |
Frequently Asked Questions
Which are the officers empowered under an obligation to assist the CGST officers in the implementation of the Act?
All officers of Police, Railway, Custom, State/Central officer engaged in collection of GST and Land Revenue, Village officers, are empowered and are required to assist the proper officers to carry out the provisions of the Act.
Can the Commissioner call upon any other officer for assistance?
In terms of section 72(2) of the Act, the Government may issue notification empowering or requiring any other class of officer to assist the proper officers under this Act, if required by the Commissioner.
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