This instruction directs CBIC field formations to implement, as an interim trade-facilitation measure, certain reforms recommended by the GST Council at its 57th meeting. The Council had recommended that the corresponding amendments to the CGST Act, 2017 and the State GST Acts come into force from 1 April 2027. Pending that, the directions remain in force until the amendments commence. First, on arrests, the Council recommended omitting section 69, and field formations are directed to make no further arrests under GST. Second, on e-way bill verification, a conveyance may be intercepted only on specific intelligence authorised by an officer not below Joint Commissioner, who must record in writing the reasons to believe that the goods are moving in contravention of the law. The intercepting officer may inspect the conveyance and goods only if the supplier or recipient is registered or located within his State or Union territory, and may then detain or seize under section 129 if a contravention is found. If neither is within that jurisdiction, he must let the conveyance pass and only transmit the information to the jurisdictional officer. Where there is no e-way bill and no document showing origin or destination, inspection, detention or seizure is permitted irrespective of jurisdiction. Detention or seizure on any other ground is barred, and goods or conveyances in transit are not to be confiscated under section 130. Third, no show cause notice is to be issued under sections 73, 74 or 74A where the amount involved is below Rs. 10,000, computed as the sum of CGST, SGST, IGST, UTGST and Compensation Cess. Chief Commissioners are to monitor implementation, and difficulties are to be reported to the Board.