CGST Rule 138C: Inspection and Verification of Goods (e-way Bill)

Provisions under Rule 138C of CGST Rules, 2017 relating to “Inspection and Verification of Goods”:

CGST Rule 138C: Inspection and Verification of Goods (Chapter XVI: E-way Rules) [*1]

(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.

Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB 03, for a further period not exceeding three days. [*2]

Explanation. – The period of twenty-four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. [*2]

(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.

Notes (History of Amendments in Bare Text):

1. CGST Rule 138C initially introduced vide Notification 27/2017. However, Rule 138C 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.

2. Proviso and Explanation inserted after sub-rule (1), from vide Notification 28/2018.