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GST DRC - 22 Provisional attachment of property under section 83 - GST

1. 52/2023 - Dated: 26-10-2023 - Central GST (CGST) - Central Goods and Services Tax (Fourth Amendment) Rules, 2023
2. 40/2021 - Dated: 29-12-2021 - Central GST (CGST) - Central Goods and Services Tax (Tenth Amendment) Rules, 2021.

1. Rule 159 - Provisional attachment of property. - Central Goods and Services Tax Rules, 2017