Chapter XV - Demands and recovery
Section 83
Section 83: Provisional attachment to protect revenue in certain cases
Section 83 permits a reasoned provisional attachment of property, including bank accounts, after specified GST proceedings begin, lasting no more than one year under the Act.
On this page
Need advice on Section 83?
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) Where, after the initiation of any proceeding under Chapter XII, Chapter XIV or Chapter XV, 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 or any person specified in sub-section (1A) of section 122, 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).
Introduction
Provisional attachment is a protective measure during specified proceedings, not a final determination of tax.
Key takeaways
Proceeding prerequisite
A proceeding under Chapter XII, XIV or XV must have been initiated.
Commissioner decision
The Commissioner must consider attachment necessary to protect revenue and issue a written order; property of the taxable person or a person specified in section 122(1A) may be covered.
Time limit
The attachment ceases to have effect one year from the order date under subsection (2).
Proceeding prerequisite
A proceeding under Chapter XII, XIV or XV must have been initiated.
Commissioner decision
The Commissioner must consider attachment necessary to protect revenue and issue a written order; property of the taxable person or a person specified in section 122(1A) may be covered.
Time limit
The attachment ceases to have effect one year from the order date under subsection (2).
Practical checklist
Do
- Identify the initiated proceeding and written order.
- Check the person/property nexus and reasons.
- Record the one-year statutory end date and applicable Rule process.
Avoid
- Assume recovery or attachment is valid without checking the statutory prerequisites.
Frequently asked questions
Can a bank account be provisionally attached?
Yes, section 83 expressly includes bank accounts, subject to its prerequisites.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026