CBIC issues interim GST directions on arrests, vehicle checks and small demands

CBIC issued interim directions to Central GST field formations on 30 October 2026 while amendments recommended at the 57th GST Council meeting are pending. The direction to officers is to make no further GST arrests during this interim period. The instruction itself does not amend the CGST Act. State GST formations may issue separate directions for their jurisdictions.

For goods in transit, interception should be based on specific intelligence, with written reasons recorded by an authorising officer of at least Joint Commissioner rank. If neither party is registered or located in that jurisdiction, the officer should generally allow the vehicle to pass and refer suspected violations to the proper jurisdiction. Where neither an e-way bill nor documents showing the origin or destination are produced, inspection, detention or seizure can still take place regardless of jurisdiction. The instruction also directs officers not to confiscate goods or conveyances in transit under section 130.

For show-cause notices under sections 73, 74 and 74A, the instruction directs that notices may not be issued where the combined amount across applicable GST heads and compensation cess is below ₹10,000. Businesses should continue carrying required transit documents and check the issuing authority and combined demand before relying on the instruction in a specific case.