GST officers must explain 'grounds of arrest', obtain acknowledgment: CBIC

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GST officers must explain 'grounds of arrest', obtain acknowledgment: CBIC - Business Standard

Quick Summary:

Modifying the guidelines for arrest and bail in relation to offences punishable under the GST Act, the Central Board of Indirect Taxes and Customs (CBIC) said: "The grounds of arrest must be explained to the arrested person and also furnished to him in writing as an Annexure to the Arrest Memo.

As per the earlier guideline issued in August 2022, GST officers were required to explain to the arrested person the grounds of arrest, and note the same in the arrest memo.

GST officers will now have to explain to offenders about the "grounds of arrest" and obtain a written acknowledgement from them, the CBIC said on Monday.