Section 72 – Officers to Assist Proper Officers
Section 72 of CGST Act, 2017 – Officers to Assist Proper Officers Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 72 Section 72 creates a legal framework under which officers of other government departments are required to assist GST proper officers in the implementation of the CGST Act. This ensures inter-departmental coordination and effective tax administration. 2. Statutory Provision – Section 72 Section 72: All officers of Police, Railways, Customs, and officers engaged in the collection of land revenue, including village officers, and officers of State and Central Government engaged in the enforcement of this Act, shall assist the proper officers in the implementation of this Act. 3. Nature of Obligation under Section 72 The obligation under Section 72 is: Statutory in nature Mandatory, not discretionary Supportive and facilitative Once assistance is sought, the concerned ...