Central GST officers must stop GST arrests, stop vehicles only on authorised intelligence and skip small show cause notices. CBIC Instruction No. 02/2026-GST, dated 30 October 2026, applies these 57th GST Council recommendations before the CGST Act is amended. It stays in force until those amendments take effect; the Council recommended 1 April 2027.
What central officers must do
- Make no further arrests under GST.
- Intercept a vehicle only on specific intelligence authorised by a Joint Commissioner or above, who records the reasons in writing.
- Inspect goods only if the supplier or recipient is registered or located in the officer's State or Union territory. Otherwise, let the vehicle pass and alert the officer with jurisdiction.
- Detain or seize goods in transit on no other ground, and never confiscate them under section 130.
- Issue no show cause notice under sections 73, 74 or 74A where CGST, SGST/UTGST, IGST and cess together come to less than ₹10,000.
What it does not change
- It binds CBIC officers only. States may issue similar instructions for their own officers.
- The CGST Act and the State GST Acts are not amended yet.
- If there is no e-way bill and no document showing origin or destination, any intercepting officer can still inspect, detain or seize the goods. Keep e-way bills and documents with every consignment.
The Instruction gives taxpayers no complaint route. It asks the Chief Commissioners of Central Tax to monitor that it is followed. Our e-way bill guide explains when you need one.
Sources: CBIC Instruction No. 02/2026-GST, CorpLawUpdates.
