Rule 138B of ‘Central Goods and Services Tax (CGST) Rules 2017’: Verification of Documents and conveyances (e-way Bill)
Provisions under Rule 138B of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Verification of Documents and conveyances”, are as under:
CGST Rule 138B: Verification of Documents and conveyances (Chapter-XVI: E-way Rules)
(1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the eway bill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Above information is based on CBEC’s compilation of Updated CGST Rules, 2017 as on 23 Mar. 2018 (i.e. as notified/ amended upto 23 Mar. 2018 by the CBEC). For detailed information/ subsequent updates, please refer relevant Notifications.
It may be noted that Rules 138, 138A, 138B, 138C and 138D have been Substituted vide CGST (Second Amendment) Rules, 2018: Notification No. 12/2018-Central Tax dt. 7 March 2018. These Rules are effective from 1 April, 2018 as per Notification No. 15/2018 Central Tax dt. 23 March 2018.