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.
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.
Rule 138 substituted/ Rules 138A, 138B, 138C, 138D inserted vide Notification No. 27/2017 Central Tax dt. 30 Aug. 2017. Later, Proviso to Rule 138(1) was inserted vide Notification 34/2017 Central Tax dt. 15 Sept. 2017 and Rule 138 was again substituted with amendments in Rule 138A, 138D vide Notification No. 3/2018 Central Tax dt. 23 Jan. 2018. Final e-way bill rules were notified on 7 March 2018, whereby Rules 138, 138A, 138B, 138C, 138D were substituted vide Notification No. 12/2018 Central Tax dt. 7 Mar. 2018, pending notification on the date from which these rules shall be applicable. Subsequent amendments are as under:
1. First Proviso and Explanation to Sub-rule (1) inserted vide Notification No. 28/2018 Central Tax dt. 19 June 2018.
It may be noted that the above information is based on Updated CGST Rules 2017 (amended upto 18 July 2019), as compiled/ shared by CBIC (i.e. as notified/ amended upto 18 July 2019 by the CBIC). However, for detailed/ official information and/or subsequent updates, please refer relevant Notifications. E&OE
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