Government FAQs clarify proposed restrictions on routine e-way bill inspections while confirming that authorised officers may inspect or detain goods in transit States where prescribed documents or e-way bills are missing.
The Ministry of Finance has released FAQs explaining proposed changes to GST e-way bill enforcement and inspection of goods in transit.
Under the proposed framework, routine random interception of goods would be restricted, with inspections ordinarily requiring authorisation by an officer not below the rank of Joint Commissioner, based on recorded reasons.
The FAQs clarify that inspection, detention and seizure powers would generally be exercised by officers having jurisdiction over the supplier or recipient.
However, an important exception applies where no e-way bill has been generated or prescribed transport documents are missing. In such cases, authorised officers may inspect or detain goods even when the vehicle is passing through another State.
The proposed framework also clarifies the application of Sections 68 and 129 to goods and conveyances in transit.
These changes aim to reduce unnecessary vehicle interceptions while preserving enforcement powers in cases of non-compliance.
Important: The revised enforcement restrictions will apply only after the necessary legal amendments and notifications become effective. CA Sansaar