General information, not professional advice. GST rules, rates and due dates change by notification. Check the current position on the GST Portal or with your CA before you act on anything here.
Status on 13 October 2026: recommended, not in force. Everything on this page is a recommendation of the GST Council. A recommendation becomes law only when the Act or the Rules are amended, or a notification or circular is issued. Until then the existing rules apply to your bills, returns and e-way bills.
The short version
- The 57th GST Council (8 October 2026) recommended amending sections 68, 129 and 130 of the CGST Act on how goods in transit are checked.
- A vehicle could be stopped only on specific intelligence and with the authorisation of an officer of at least Joint Commissioner rank.
- Only the supplier's state or the recipient's state could inspect, detain or seize. States the goods pass through could not.
- Goods with no e-way bill, or no document showing where they came from or where they are going, can still be detained in any state.
- None of this is in force yet. The release says nothing about the general ₹50,000 threshold, Part A and Part B or validity, so those stay as they are.
The four proposals
The Council recommended amendments to sections 68, 129 and 130 of the CGST Act so that:
- A stop needs a reason and a senior sign-off. A conveyance carrying goods can be intercepted only on specific intelligence and with the authorisation of an officer not below the rank of Joint Commissioner. The FAQs add that the officer's reasons to believe are to be recorded in writing, and that random interception to verify e-way bills would end.
- Only the two ends can act. Inspection, and detention or seizure, can happen only where the supplier or the recipient is located or registered. Transit states would not inspect, detain or seize.
- No paperwork, no protection. Where no e-way bill has been generated, or the vehicle carries no document showing the origin or destination of the goods, the goods can be inspected, detained or seized in any state.
- No confiscation in transit. Section 130, which allows confiscation of goods and vehicles, would not apply to goods and vehicles in transit. They would be dealt with under section 129 read with section 68.
An example with three states
A distributor in Maharashtra bills a buyer in Karnataka, and the truck drives through Goa.
| Situation | Under the proposal |
|---|---|
| Truck has a valid e-way bill and invoice | Officers in Maharashtra or Karnataka may act, on specific intelligence and with authorisation. Goa lets it pass |
| An officer in Goa notices a wrong HSN on the e-way bill | The truck proceeds. The officer passes the information to the officer in Maharashtra or Karnataka |
| Truck has no e-way bill and no invoice or challan | The goods can be detained or seized in Goa as well |
| Both supplier and buyer are in Maharashtra | Only Maharashtra officers may act |
The second row is the one that matters for a careful business. A mistake on the document does not stop being a mistake. It reaches your own jurisdiction instead of holding your truck on a highway two states away.
What does not change
- You still need the e-way bill. The proposals are about checking, not about the requirement. The press release and the FAQs say nothing about the general ₹50,000 threshold, Part A and Part B, validity by distance or the extension window, so those stay as they are. They are covered in e-way bill rules.
- Detention under section 129 stays. It is narrowed to the supplier's and recipient's states and to the grounds in section 68, not removed, and any state can still act where there is no e-way bill or no document.
- Documents must travel with the goods. The invoice, bill of supply or delivery challan, and the e-way bill number.
- What you declare must match. The GSTIN, HSN, quantity and value on the e-way bill should be the ones on the invoice.
When it applies
Not yet. These are changes to the CGST Act, so they need an amendment passed by Parliament, matching amendments by the states, and a date of commencement. The press release gives no date for them. Until then, the present law on interception and detention applies, in every state on your route.
What to do now
- Keep generating the e-way bill before the goods move. The one case every state can still act on is goods with no e-way bill or no document.
- Generate it from the invoice, not by retyping. Many transit disputes begin with a mismatch between the two.
- Give the driver the printout. The e-way bill number with the invoice or challan, in the vehicle.
- Update Part B when the vehicle changes, before the goods move again.
Sources
- Ministry of Finance press release, Recommendations of the 57th Meeting of the GST Council, 8 October 2026 (PIB release ID 2320934)
- The same release on the GST Council website (PDF)
- The FAQs issued with the recommendations in October 2026
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The e-way bill, made from the invoice
AawazAI generates the e-way bill from the bill you already made, so the GSTIN, HSN and value on the road match the invoice. It also prints the EWB-01 for the driver.
Frequently asked questions
Have random e-way bill checks stopped?
No. The 57th GST Council recommended on 8 October 2026 that vehicles be intercepted only on specific intelligence with the authorisation of an officer of at least Joint Commissioner rank. That needs an amendment to the CGST Act and is not in force yet.
Can a transit state detain my goods?
Today, yes. Under the proposal, a state where neither the supplier nor the recipient is located could not inspect, detain or seize goods that carry an e-way bill and documents. It would let the vehicle pass and send any concern to the supplier's or recipient's jurisdiction.
What if the truck has no e-way bill?
The goods can be inspected, detained or seized in any state, now and under the proposal. The relief for transit states does not cover goods moving with no e-way bill or with no document showing their origin or destination.
Will goods in transit still be confiscated?
The Council recommended that section 130, on confiscation, should not apply to goods and vehicles in transit. Detention and release under section 129 would continue. This too awaits the amendment.
Does the ₹50,000 e-way bill limit change?
Nothing in the press release or the FAQs changes the general ₹50,000 threshold, Part A and Part B, or validity.