The complainant came from the NGT order that a certain cheat device had been installed by the company during laboratory tests to show lower emission norms felt cheated and hence, filed the FIR.
Volkswagen was accused of fitting cars with software designed to cheat emissions tests in 2015 and exported about 57,000 such vehicles to Australia.
The prosecutor's office said BMW was guilty of oversight lapses. BMW said it has accepted the findings of the Munich prosecutor.
National Green Tribunal had asked the German auto major to deposit an interim amount of Rs 100 crore with the Central Pollution Control Board (CPCB).
The tribunal was hearing pleas filed by a school teacher Saloni Ailawadi and a few others seeking ban on sale of Volkswagen vehicles for alleged violation of emission norms.
Volkswagen India had in December 2015 announced the recall of 3,23,700 lakh vehicles in India to fix the emission software.
Dieselgate has so far cost Volkswagen 27 billion euros ($31 billion) in compensation, buy-backs, fines and legal costs and the group remains entangled in legal woes at home and abroad.
A group of investors sued Volkswagen after it admitted in September 2015 to secretly installing software to evade emissions rules for at least six years.
Volkswagen argued that German courts were the proper place for investor lawsuits.
A U.S. regulator found software in some Audi vehicles that lowered their carbon dioxide emissions if it detected they were being used under test conditions.
Bosch was allegedly a "knowing and active participant" in Volkswagen's decade-long scheme to evade U.S. anti-pollution laws.
Volkswagen had admitted that it installed software that helped diesel cars cheat through US emissions tests.
The carmakers have 45 business days to present a recall plan.
Owners of 482,000 diesel Volkswagens and Audis in the US are eligible for the gift cards and vouchers as the automaker strives to placate customers dismayed by an emissions-rigging scandal.
The list of diesel Volkswagen Group cars affected by these findings, as of now, are the Jetta, Passat, Polo and the Audi A4.
At the average resale value, VW could be forced to pay more than $6.9 billion to repurchase the cars.
Volkswagen's business in China has suffered little impact from the global emissions scandal due to the lack of popularity of diesel cars among Chinese drivers.