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CBIC issues Guidelines for Launching of Prosecution of GST Offences

The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for launching of the prosecution under the Central GST Act, 2017. Section 132 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) codifies the offences under the Act which warrant the institution of criminal proceedings and prosecution. Whoever commits any of the offenses specified under sub-section (1) and sub-section (2) of section 132 of the CGST Act, 2017, can be prosecuted.

Source Taxscan

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