CGST Rule 138B: Verification of Documents and conveyances (e-way Bill)

Provisions under Rule 138B of CGST Rules, 2017 relating to “Verification of Documents and conveyances”:

CGST Rule 138B: Verification of Documents and conveyances (Chapter XVI: E-way Rules) [*1]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 138B initially introduced vide Notification 27/2017. Later, on 23/01/2018, amendments were made in Rule 138A & 138B. However, Rule 138B was finally substituted and notified on 07/03/2018 vide Notification 12/2018, followed with commencement date of 01/04/2018 vide Notification 15/2018. It may be noted that text of this Rule is based on such final E-way Bill Rules (Notification 12/2018 & 15/2018) and subsequent amendments.