Chapter XIV - Inspection, search, seizure and arrest
Section 72
Section 72: Officers to assist proper officers
Section 72 requires specified public officers to assist GST proper officers and permits notification of further officer classes.
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Need advice on Section 72?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
Introduction
This section coordinates assistance from other public agencies in implementing the CGST Act.
Key takeaways
Listed officers
Police, Railways, Customs, land-revenue, State-tax and Union-territory-tax officers are listed as assisting proper officers.
Additional classes
The Government may notify other classes of officers to assist when called upon by the Commissioner.
Scope
The assistance relates to implementation of the Act and does not itself replace the specific powers and conditions in other provisions.
Listed officers
Police, Railways, Customs, land-revenue, State-tax and Union-territory-tax officers are listed as assisting proper officers.
Additional classes
The Government may notify other classes of officers to assist when called upon by the Commissioner.
Scope
The assistance relates to implementation of the Act and does not itself replace the specific powers and conditions in other provisions.
Practical checklist
Do
- Identify the proper officer and the assisting agency.
- Check any notification for an additional officer class.
- Record the statutory basis for the underlying action.
Avoid
- Assume the power applies without checking its rank, authorisation and statutory conditions.
Frequently asked questions
Does section 72 itself confer every GST power on listed officers?
It states an assistance duty; the specific action must still be grounded in its applicable provision.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026