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.
CGST Rule 138 was initially notified by CBEC vide Notification 10/2017 Central tax dt. 28/06/2017. Subsequently, CGST Rule 138 has been substituted and Rules 138A, 138B, 138C & 138D have been inserted vide Notification 27/2017 Central Tax dt. 30/08/2017. Further, two Provisos and Explanation were inserted in Rule 138(1) vide Notification 34/2017 Central Tax dt. 15/09/2017. Later, Rule 138 was again substituted with amendments in Rule 138A & 138B vide Notification 3/2018 Central Tax dt. 23/01/2018. However, the Final e-way bill rules were notified on 07/03/2018, whereby Rules 138, 138A, 138B, 138C & 138D were substituted vide Notification 12/2018 Central Tax dt. 07/03/2018, pending notification on the date from which these rules shall be applicable. It may be noted that above text is based on such final E-way Bill Rules (Notification 12/2018) and subsequent amendments.
Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
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