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One free scan finds every outdated or missing driver and matches the right update for your exact hardware.Free scan · exact hardware matchAt its 57th meeting in New Delhi on 8 October 2026, the GST Council recommended amendments to sections 68, 129 and 130 of the CGST Act. The proposal would narrow when goods and conveyances in transit can be intercepted, inspected, detained or seized over e-way bill issues, and it would take section 130 confiscation off the table for goods and conveyances in transit. These are recommendations. They do not change the law until the government gives them effect through circulars, notifications or amendments.
What the Council recommended on interception
The Ministry of Finance’s press release on the meeting (PIB, 8 October 2026, 7:03 p.m. IST) sets out the interception rules as follows:
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- Specific intelligence is required. A conveyance carrying goods could be intercepted only on specific intelligence.
- Senior authorisation is required. The interception must be authorised by an officer not below the rank of Joint Commissioner.
- Jurisdiction matters. Inspection, and any further action for detention or seizure, could be taken only where either the supplier or the recipient is located or registered in the State where the interception happens.
- Transit States are excluded. The recommendation states that there would be no interception in transit States.
- There is an exception. Where no e-way bill has been generated, or the conveyance carries no document showing the origin or destination of the goods, inspection, detention or seizure could take place irrespective of jurisdiction.
How the scenarios compare
The recommendation turns on three questions: where the stop happens, whether the paperwork is complete, and what action is contemplated. The table below maps each situation to the proposed rule.
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|---|---|---|
| Goods stopped in a transit State, with neither supplier nor recipient located or registered there | No interception in transit States | Not contemplated |
| Goods stopped in a State where the supplier or recipient is located or registered | Interception only on specific intelligence, with authorisation from a Joint Commissioner or higher | Inspection; detention or seizure on further action |
| No e-way bill generated, or no document showing origin or destination | Exception applies, irrespective of jurisdiction | Inspection, detention or seizure |
| Whether the exception still requires specific intelligence or senior authorisation | Not stated in the release | Not stated in the release |
| Section 130 confiscation of goods or conveyances in transit | Recommended not to apply | Confiscation removed for goods and conveyances in transit |
What happens to confiscation under section 130
Section 130 is the provision under which goods and conveyances can be confiscated. The Council recommended that it not apply to goods or conveyances in transit. The release does not describe how confiscation would apply to goods that are not in transit, so readers should not extend the recommendation beyond that category.
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What the government says the change is for
The release states that the change will enable smooth movement of goods and conveyances and improve business supplies and transportation efficiency. This is the government’s stated rationale. It is not a measured result, and no figures on delays, interceptions or recoveries accompany the announcement.
What is and is not in force
The release says the recommendations will be given effect through relevant circulars, notifications or amendments to the law, and that only those instruments carry legal force. Until one of them is issued, the existing rules continue to apply, and descriptions such as “the new rule” or “now in force” would overstate the position. Watch for a notification or amendment that names these sections before treating any part of the proposal as operative.
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E-way bill portal notices are a separate layer
The National Informatics Centre’s e-way bill portal publishes dated operational notices on its announcements page. The version reviewed was updated on 30 July 2026 and reports that the recent EWB Closure and mandatory Ship-to GSTIN changes were put on hold. That notice predates the 8 October recommendations and concerns system functionality. It does not implement or reverse the proposed statutory changes, so the two should be tracked separately.
Practical steps for transporters and businesses
- Keep the applicable e-way bill available for every consignment in transit.
- Carry documents that show the origin and destination of the goods. Under the stated exception, their absence is the situation where enforcement is not limited by jurisdiction.
- Check the operative rules, meaning any circular, notification or amendment, before relying on a changed procedure.
- Check the e-way bill portal’s announcements page for system changes, which may affect generation and validation even when the statutory position is unchanged.
These steps follow from the exception described in the release and are prudent compliance practice. They are not a new Council requirement.
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Dates to keep separate
The 8 October 2026 recommendations come from the 57th meeting. The GST Council’s archive records the recommendations of the 56th meeting as uploaded on 3 September 2025. That earlier meeting dealt with other matters, including rate rationalisation, and should not be read as the source of the e-way bill proposal. Older e-way bill rollout history is also separate.
Taken together, the proposal narrows where and how in-transit goods can be stopped and removes confiscation under section 130 for goods and conveyances in transit. Its effect depends on the legal instruments that follow.
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