The CBIC vide Instruction No. 04/2022-23 [GST – Investigation] dated September 01, 2022, has issued guidelines for the launching of prosecution under the Central Goods and Services Tax Act, 2017.

The prosecution is the institution or commencement of legal proceedings; the process of exhibiting formal charges against the offender.

Section 132 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) codifies the offenses under the Act which warrant the institution of criminal proceedings and prosecution. Whoever commits any of the offenses specified under sub-section (1) and sub-section (2) of section 132 of the CGST Act, 2017, can be prosecuted.