CBIC has told central GST officers to stop GST arrests, not to issue show cause notices where the tax involved is below ₹10,000, and to intercept vehicles only on specific intelligence. These are interim steps until the GST law is amended.
The Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 02/2026-GST dated 30 October 2026 to central GST field formations. It puts in place, as interim measures, the recommendations of the 57th GST Council meeting (8 October 2026) until the GST law itself is amended. The Council has recommended the law changes from 1 April 2027.
What the instruction says
- No arrests: central GST officers are not to make further arrests under the GST law.
- No small notices: no show cause notice under Sections 73, 74 or 74A where the total tax involved (CGST, SGST/UTGST, IGST and compensation cess together) is below ₹10,000.
- Vehicle checks: a conveyance can be intercepted only on specific intelligence, with written approval of an officer not below the rank of Joint Commissioner and reasons recorded in writing.
The instruction is addressed to central GST officers. It does not automatically bind State GST officers; State GST departments may issue similar directions for their own jurisdictions. Return and payment due dates are not changed.
What to do
- Keep the e-way bill and invoice with every consignment. The rules on e-way bills have not been relaxed.
- If you are under State GST jurisdiction, watch for your state's own order before relying on these limits.
- Do not treat this as a waiver of tax. Small differences still have to be paid and corrected in your returns.
- October GSTR-1 is still due on 11 November 2026 (IFF for QRMP filers by 13 November).
Got a GST notice or need help with returns? WhatsApp StartupMates on +91 93113 95139.
Sources: TaxGuru, CAclubindia, Taxscan.
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