Stories
GST Council Proposes Curbs On Goods Interception To Ease Truck Movement
M
Moneycontrol•08-10-2026, 22:31
GST Council Proposes Curbs On Goods Interception To Ease Truck Movement
- •The GST Council recommended amendments to the CGST Act, 2017, to restrict the routine interception of goods-carrying vehicles.
- •Proposed changes to Sections 68, 129 and 130 require specific intelligence and Joint Commissioner authorization for intercepting conveyances.
- •Tax authorities in transit states will not be able to intercept goods unless the supplier or recipient is registered in that state.
- •Exceptions are made for serious documentation lapses, such as missing e-way bills or origin-destination documents.
- •The reforms aim to reduce transportation disruptions and provide greater certainty for inter-state business operations.
Key Questions Answered
The GST Council recommended amending Sections 68, 129, and 130 of the CGST Act, 2017, to restrict the interception of goods-carrying vehicles and facilitate smoother inter-state movement.
Under the proposed changes, a conveyance can be intercepted only based on specific intelligence and with the authorization of an officer not below the rank of Joint Commissioner, provided the supplier or recipient is registered in that state.
Goods can be inspected, detained, or seized regardless of jurisdiction in cases involving documentation lapses, such as when no e-way bill has been generated or documents showing origin and destination are missing.
