The Tamil Nadu Commercial Taxes Department, vide Circular No. 12/2026 dated 14 October 2026, has introduced a revised framework for the operation of enforcement squads responsible for intercepting goods and conveyances in transit under GST. In line with the recommendations discussed at the 57th GST Council meeting held on 9 October 2026, the existing system of roving squads has been discontinued in favour of intelligence-based interception. Accordingly, roving squads have been renamed Flying Squads, which shall not intercept conveyances at will but shall act only on the basis of specific intelligence inputs and the prescribed authorisation.

Under the revised framework, Flying Squads shall remain stationed at the office of the Joint Commissioner (Intelligence) and move to intercept conveyances only upon instructions issued by the Joint Commissioner (Intelligence). The specific intelligence input must be recorded in writing in an electronic, time-stamped format, such as e-office. Further, interception is to be authorised by an officer not below the rank of Joint Commissioner, who must have reasons to believe that the goods being transported are in contravention of the GST Act, 2017 or the rules made thereunder, with such reasons recorded in writing.

The circular directs all Joint Commissioners (Intelligence) to comply strictly with these instructions, with any deviation to be viewed seriously. Compliance will be monitored by the Additional Commissioner (Intelligence). The circular has come into force with immediate effect. The Department has also clarified that the relevant amendments to the GST Act and Rules arising from the GST Council’s resolutions are expected in due course. The revised framework seeks to curb discretionary interception and strengthen procedural accountability by requiring specific intelligence, documented reasons and prior authorisation for enforcement action.