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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XIV - INSPECTION, SEARCH, SEIZURE AND ARREST

TaxGPT

Summarize Section 72 by TaxGPT in

AA |

Section 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 i