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Automatic removal of provisional attachment in GST implemented form today.

After a long wait of 6 years, on the recommendation of 52th GST Council, CBIC has implemented the automatic removal of provisional attachment of property after expiry of 1 year without need of a specific and separate order from GST Authorities for release.

CBIC has passed CGST (Fourth Amendment) Rules, 2023 to amend Rule 159 of CGST Rules, 2017 and Form GST DRC-22 to make relevant changes w.e.f. 26th Oct 2023.

In this span of 6 Years, many taxpayer have spent their good time and resources for lifting of provisional attachments, which were originally imposed by GST Authorities as a safeguard on temporary basis for limited period of one year.

Though sub-section (2) of Section 83 of CGST Act, 2017 contains a provision since beginning of GST that provisional attachment shall cease to have effect after expiry of 1 year from the date of order. But still there was no automatic restoration of provisional attached property. 

A formal & specific order of release is generally required from the GST Authorities to get the property or bank account released by the taxpayer. And that is the situation where taxpayers spend.......
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Oct 27, 2023


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