The CBIC also issued clarification on issues related to demand, adjudication and appeal proceedings under the CGST Act, with a view to provide a uniform reference framework for officers engaged in quasi-judicial proceedings and to ensure consistency, transparency and uniformity in the implementation of provisions of law across field offices

The GST Council, chaired by Union Finance Minister Nirmala Sitharaman and comprising state ministers, decided to scrap arrest powers of tax officers, while raising prosecution threshold to Rs 5 crore from Rs 1 crore