Quick Summary
The GST Council has recommended significant changes to the provisions relating to arrest and prosecution under the Central Goods and Services Tax (CGST) Act, 2017. The proposed reforms aim to strengthen a progressive, trust-based tax system while maintaining effective measures to deter tax fraud and evasion. One of the key recommendations is the complete withdrawal of arrest powers under GST through the omission of Section 69 of the CGST Act, 2017. The Council has also proposed raising the mone
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FAQ :
The GST Council has recommended the complete withdrawal of arrest powers under GST by omitting Section 69 of the CGST Act, 2017.
The monetary threshold for prosecution has been raised from £1 crore to £5 crore.
The reforms aim to strengthen a progressive, trust-based tax system while retaining effective deterrence against tax fraud and evasion.
Yes, the Council has proposed rationalising provisions related to various GST offences, including amending clause (c) of section 132(1) to specifically cover fraudulent ITC availment without goods or services or proper invoices.
Clause (i) of section 132(1) is being omitted, the words 'evades tax' in clause (e) are being deleted, and the words 'or in any other manner deals with' in clause (h) are also being deleted.
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