https://www.taxtmi.com/manuals?id=2654 The Commissioner of CGST/SGST may authorize an officer to arrest a person for five specified GST offences linked to supplying without invoice, issuing invoices without supply, wrongful availing of input tax credit, collecting tax and failing to remit it, where statutory thresholds for severity are met. Arrests must be case by case, observe Cr.P.C. procedures, and include informing the arrested person of grounds and producing them before a Magistrate within 24 hours; bailable and non bailable classification depends on the quantum and statutory categorisation. en-us Wed, 03 May 2023 14:32:00 +0530 Tue, 18 Mar 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2654 The Commissioner of CGST/SGST may authorize an officer to arrest a person for five specified GST offences linked to supplying without invoice, issuing invoices without supply, wrongful availing of input tax credit, collecting tax and failing to remit it, where statutory thresholds for severity are met. Arrests must be case by case, observe Cr.P.C. procedures, and include informing the arrested person of grounds and producing them before a Magistrate within 24 hours; bailable and non bailable classification depends on the quantum and statutory categorisation. Manuals GST Wed, 03 May 2023 14:32:00 +0530 https://www.taxtmi.com/manuals?id=2654