Summary
- The CBIC has issued Instruction No. 02/2026-GST, effective October 30, 2026, imposing interim measures on GST arrests and goods interception while legislative changes are pending.
- The instruction prohibits further arrests under GST by Central field formations and limits show-cause notices for amounts below ₹10,000.
- Interceptions now require specific intelligence and written authorization from an officer not below the rank of Joint Commissioner.
- These administrative directives are temporary and do not repeal existing statutory provisions; taxpayers must remain vigilant about jurisdictional nuances and upcoming reforms expected by April 1, 2027.
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