The CBIC has issued guidelines on 17th August, 2022 vide Instruction No. 02/2022-23 (GST-Investigation) regarding arrest and bail in relation to offences punishable under the CGST Act, 2017 and Instruction No. 03/2022-23 (GST-Investigation) on the issuance of Summons under section 70 of the CGST Act, 2017. These are as under.

A. Guidelines for Arrest and Bail in relation to offences under GST [Instruction No. 02/2022-23 (GST-Investigation)]

The Board vide this instructions has issued guidelines on the following aspects of arrest under CGST Act.

• Conditions precedent to Arrest
• Procedure for Arrest
• Post Arrest formalities
• Reports to be sent

The Instruction can be accessed at https://taxo.online/wp-content/uploads/2022/07/Instructuon-No-02-2022-23-INV.pdf

B. Guidelines on issuance of Summons [Instruction No. 03/2022-23 (GST-Investigation)]

The Board in order to protect the businesses from harassment, closely monitor the GST investigation’s development, increasing accountability and transparency of the GST officials has issued instructions on the followings matters relating to issuance of summons under GST law:

1. 1. Issuance of summons only after prior written permission from senior officer not below the rank of Deputy/Assistant Commissioner.
   2. Summons should indicate the name of the offender so that the recipient of summons has prima-facie understanding as whether he has been summoned as an accused, co accused or as witness.
   3. Summons not to be avoided to call upon statutory documents which are digitally/ online available in the GST portal.
   4. Summons not to be issued to Senior management officials like CMD/ MD/ CEO/ CFO of any company or PSU in the first instance, except where there is a clear indications in the investigation of their involvement leading to revenue loss.
   5. Summons to be issued in compliance with the CBIC Circular No. 128/47/2019-GST dated December 23, 2019.
   6. Summoning officer to be present at time and date for which summons issued.
   7. Persons to whom summons has been issued bound to present before the officers (except the persons as mentioned in this instruction). 
   8. Repeated issuance of summons without ensuring the its service to be avoided.

The Instruction can be accessed at https://taxo.online/wp-content/uploads/2022/07/Instructuon-No-03-2022-23-INV.pdf