Summary
CBIC Instruction No. 02/2026-GST tells central GST officers to stop making arrests with immediate effect, to intercept vehicles only on specific intelligence approved by a Joint Commissioner or above, and not to issue show-cause notices under Sections 73, 74 or 74A where total tax is under ₹10,000 (interest and penalty excluded). It is an interim step implementing 57th GST Council recommendations until the CGST Act is amended, proposed from 1 April 2027.
What it means for you
Small traders and transporters get immediate relief on the ground, but Section 69 is still in the Act and all filing and payment dates stay unchanged.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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