*GST and ARREST PROVISIONS*
The arrested person will be informed about the grounds of his arrest in writing. He will be produced before the magistrate within 24 hours in case of cognizable offence. In case of non cognizable offence he will be released on bail immediately after the arrest.
Offences u/s 132 where arrest provisions become applicable are:-
1. A person supplies any goods/services without any invoice or issues a false invoice with a intention to evade Tax.
2. He issues any invoice or bill without supply of goods/services in violation of the provisions of GST leading to wrongful availment or utilization of input credit or refund of Tax.
3. Avail input credit on the bills or invoices on which there will no supply of Goods and Services as mentioned in Para -2.
4. He collects any GST but does not submit it to the government within 3 months. All these cases are related to evasion of Tax.
