Analyzing Impact Of Recent GST Guidelines On Section 159 CGST

Recently, the Central Board of Indirect Taxes and Customs has issued the guidelines  on the procedures that have to be followed for the purpose of prosecution under the Section 132 of the Central Goods and Services Act, 2017. The guidelines has been introduced with the aim to provide clarity to the tax officials as to what procedure is to be followed for initiating prosecution under the act a…