This instruction amends Instruction No. 02/2022–23 (Investigation) in light of judicial pronouncements of the Supreme Court and the Delhi High Court. It clarifies the distinction between “reasons for arrest” and “grounds of arrest” and mandates that specific grounds of arrest must be furnished in writing to the arrested person. The grounds must contain all material facts necessitating arrest and be annexed to the arrest memo, with acknowledgement obtained from the arrestee. This ensures compliance with constitutional safeguards and enables the arrested person to effectively seek bail or oppose remand. The amendment strengthens procedural fairness and aligns GST arrest procedures with evolving judicial standards.