Guidelines for arrest and bail under CGST emphasize restrained, evidence based arrests and procedural safeguards and reporting obligations. Arrest under the CGST Act must be based on unambiguous reasons to believe supported by credible material and a palpable mens rea, and used only when necessary to secure investigation, prevent evidence tampering or witness intimidation, or ensure attendance of key operators. Authorization and recording by the Pr. Commissioner/Commissioner, compliance with CrPC and D.K. Basu arrest memo requirements, immediate medical examination, minimal use of force, and specified bail and reporting procedures (Annexures I & II) are mandatory.