Section 72 of CGST Act, 2017 Officers to assist proper officers
The below post explains about Officers to assist proper officers under section 72 of CGST Act,2017.
Section 72 of CGST Act, 2017 explains Officers to assist proper officers as below: (The amendments if any will also be updated here soon).
The extract of Section 72 of CGST Act,2017 quoted below:
72 Officers to assist proper officers
72. (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.
The above information clarifies about Officers to assist proper officers under section 72 of CGST Act,2017.
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