Section 83: Provisional attachment to protect revenue in certain cases

Q: What does Section 83 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 83 SGST pertains to "Provisional attachment to protect revenue in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 83 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs provisional attachment to protect revenue in certain cases. As verified on 19 May 2026.

Q: Is Section 83 SGST still in force?

Yes, Section 83 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 83 SGST?

धारा 83 SGST is the Devanagari Hindi reference for Section 83 of the The State Goods and Services Tax Act, 2017 (Model). Section 83 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs provisional attachment to protect revenue in certain cases. As verified on 19 May 2026.

Q: What is Dhara 83 SGST?

Dhara 83 SGST is the Roman Hindi reference for Section 83 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 83 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs provisional attachment to protect revenue in certain cases. As verified on 19 May 2026.

Q: How to cite Section 83 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 83, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 83 (India).

Law on Tips Editorial Board

(1)

Where during the pendency of any proceedings under section 62 or section 63 or section 64 or section 67 or section 73 or section 74, the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue, it is necessary so to do, he may, by order in writing attach provisionally any property, including bank account, belonging to the taxable person in such manner as may be prescribed.

(2)

Every such provisional attachment shall cease to have effect after the expiry of a period of one year from the date of the order made under sub-section (1).