Section 72 of CGST Act: Officers to Assist Proper Officers
Section 72 of the Central Goods and Services Tax Act, 2017 creates a statutory framework for inter-departmental assistance in implementing the CGST Act. It identifies specified public officers who must assist GST proper officers and also permits the Government to bring other classes of officers within the assistance mechanism.
Section 72 - Officers to assist proper officers
Sub-section (1): All officers of Police, Railways and Customs, officers engaged in collection of land revenue including village officers, officers of State tax and officers of Union territory tax are required to assist proper officers in implementation of the CGST Act.
Sub-section (2): The Government may, by notification, empower and require another class of officers to assist proper officers in implementation of the Act when called upon to do so by the Commissioner.
The statutory provision therefore has two parts. The first directly imposes an assistance obligation on the categories expressly named in the Act. The second is an enabling provision under which the Government may extend that obligation to another class of officers by notification.
Meaning of "proper officer" under the CGST Act
Section 2(91) of the CGST Act defines a proper officer, in relation to a function under the Act, as the Commissioner or an officer of central tax who has been assigned that function by the Commissioner in the Board. The concept is function-specific: an officer must have the relevant statutory function assigned to him or her.
This definition is important when Section 72 is applied. Assistance under Section 72 supports implementation by a proper officer; it does not by itself substitute the assisting officer for the officer to whom a particular CGST function has been legally assigned.
Which officers are required to assist?
| Category | Position under Section 72 |
|---|---|
| Police officers | Expressly covered by Section 72(1). |
| Railway officers | Expressly covered by Section 72(1). |
| Customs officers | Expressly covered by Section 72(1). |
| Land revenue officers, including village officers | Expressly covered by Section 72(1). |
| State tax officers | Expressly covered by Section 72(1). |
| Union territory tax officers | Expressly covered by Section 72(1). |
| Other classes of officers | May be empowered and required by Government notification under Section 72(2). |
Scope and practical effect of Section 72
Section 72 is an administrative assistance provision within Chapter XIV - Inspection, Search, Seizure and Arrest. It helps the GST administration obtain lawful institutional assistance where implementation of the Act requires coordination with Police, Railways, Customs, revenue authorities, State tax or Union territory tax authorities.
The section should be read according to the power actually exercised under the relevant CGST provision. Section 72 itself does not independently create a general power of search, seizure, arrest, summons or access to business premises. Those powers and their conditions arise from the relevant substantive provisions of the Act.
Key point: Section 72 concerns assistance in implementation. The legality of a particular enforcement step still depends on the provision authorising that step, the competent officer and the statutory conditions applicable to the exercise of that power.
Related provisions in Chapter XIV
For context, Section 72 follows the principal enforcement provisions dealing with inspection, movement of goods, arrest, summons and access to business premises:
- Section 67 - Power of inspection, search and seizure
- Section 68 - Inspection of goods in movement
- Section 69 - Power to arrest
- Section 70 - Power to summon persons to give evidence and produce documents
- Section 71 - Access to business premises
Official statutory and GST resources
For the current statutory text and official GST material, readers should verify the provision from the Government sources below, particularly where a notification, circular, assignment of functions or later amendment may affect a specific proceeding.
- India Code - Central legislation search
- CBIC - CGST Act consolidated text
- CBIC GST - official GST information and updates
- GST Portal - official common portal
Frequently asked questions
What does Section 72 of the CGST Act provide?
It requires the specified categories of public officers in Section 72(1) to assist proper officers in implementation of the CGST Act and permits the Government to empower other classes of officers under Section 72(2).
Can the Government require other officers to assist GST proper officers?
Yes. Under Section 72(2), the Government may do so by notification, with assistance being required when called upon by the Commissioner.
Does Section 72 itself give an assisting officer all powers of a GST proper officer?
Section 72 is framed as an assistance provision. Any particular statutory power must be traced to the relevant provision of the CGST Act and exercised by the officer competent under that provision.
Last reviewed: 15 September 2026. This page is a general statutory reference. For a live proceeding, verify the latest Act, notifications, circulars and jurisdictional assignments from official sources.