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.
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.
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) 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.
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. Further amendments are as under:
1. First Proviso and Explanation to Sub-rule (1) inserted vide Notification 28/2018 Central Tax dt. 19/06/2018.
It may be noted that the above information is based on CBIC's Updated Compilation of CGST Rules 2017 (as notified/ amended upto 01/06/2021). However, for detailed/ official information and/ or subsequent updates, please refer relevant Notifications. E&OE
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