New e-way bill reforms restrict arbitrary interception and detention of goods in transit, clarifying jurisdictional limits and documentation requirements during inspections under the CGST Act.
FAQs Clarify E-Way Bill Reforms on Goods in Transit
Revised guidelines on e-way bill enforcement clarify the conditions under which goods in transit may be intercepted, inspected, or detained. The reforms, issued by CBIC via FAQs, aim to prevent harassment of transporters and curb excesses during roadside checks.
Officers may inspect goods only if there is reasonable suspicion of tax evasion. Mere discrepancy in e-way bill details, such as delay in generation or minor data mismatch, is not sufficient for detention. Further, authorities must ensure that vehicles are not detained indefinitely and must follow procedures under Sections 129 and 130 of the CGST Act.
Practitioners should advise clients to maintain physical copies of e-way bills, invoices, and transport documents. The reforms reinforce the principle that enforcement must be proportional and based on substantive non-compliance, not procedural irregularities alone.
Citations
- Sections 129, 130, CGST Act
