Officers required to assist proper officers
UTGST s.11, UTGST Act
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Police, Railways, Customs, land-revenue, central tax and State tax officers must assist the proper officers in carrying out the Act.
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The exact words of the law
518 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, and officers of central tax and officers of the State 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.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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