CBIC Directs No GST Arrests, Restricts Transit Checks and Low-Value SCNs

CBIC has directed its field formations to implement three taxpayer-favourable GST reforms with immediate effect, pending amendments to the CGST Act. No further arrests are to be carried out under Section 69. Interception of conveyances is restricted to cases supported by specific intelligence and written authorisation by an officer not below the rank of Joint Commissioner, subject to prescribed jurisdictional conditions. Further, show cause notices under Sections 73, 74 and 74A are not to be issued where the aggregate amount involved is below ₹10,000. These instructions are to remain in force until the recommended legislative amendments come into effect.