Rule 138C of ‘Central Goods and Services Tax (CGST) Rules 2017’: Inspection and Verification of Goods (e-way Bill)
Provisions under Rule 138C of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Inspection and Verification of Goods”, are as under:
CGST Rule 138C: Inspection and Verification of Goods (Chapter-XVI: E-way Rules)
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently.
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.