Section 72 obliges other arms of government to help GST officers enforce the Act — for instance, police assistance during searches or railway officers in tracing consignments.
Key points
- Under section 72(1) of the CGST Act, 2017 officers of police, railways, customs, land revenue (including village officers), State tax and Union territory tax must assist the proper officers in implementing the Act.
- The Government may by notification require any other class of officers to assist when called upon by the Commissioner (section 72(2)).
The provisions
72(1)–(2)Officers to assist proper officers
Statutory text
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory 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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Must the police help GST officers?
- Yes. Section 72 of the CGST Act requires police, railway, customs, land revenue and State tax officers to assist the proper officers in implementing the Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The duty is to assist, not to exercise GST powers: the assisting officers act at the request and under the direction of the proper officer.