Officers to assist Proper Officers [ Section 72 ] - GST Ready Reckoner - GST

Officers to assist Proper Officers Officers to assist Proper Officers As Per section 72(1) of CGST ACT All officers of Police, Railways, Customs Officer of State Union Territory tax. Officers engaged in the collection of land revenue including village officers. Shall assist the proper officer in implementation of act. Power of Government to notify other class of officers to assist Section 72(2) further provides that Government may even issue notification empowering and requiring any other class of officer to assist the proper officers, if required by the Commissioner.