CBIC Issues Guidelines For Prosecution Under GST

The Central Board of Indirect Taxes and Customs (CBIC) has issued instructions regarding the prosecution under GST.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. As per the guidelines, prosecution should not be filed merely because a demand has...