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. [first Proviso inserted from 19/06/2018: refer Note 1]
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. [explanation inserted from 19/06/2018: refer Note 1]
(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.
Amendments History:
CGST Rule 138 was initially notified by CBEC vide Notification 10/2017 dated 28/06/2017. Subsequently, CGST Rule 138 has been substituted and Rules 138A, 138B, 138C & 138D have been inserted vide Notification 27/2017 dated 30/08/2017. Further, two Provisos and Explanation were inserted in Rule 138(1) vide Notification 34/2017 dated 15/09/2017. Later, Rule 138 was re-substituted with amendments in Rule 138A & 138B vide Notification 3/2018 dated 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 dated 07/03/2018, followed with Notification 15/2018 on commencement date of 01/04/2018. It may be noted that above text of this Rule is based on such final E-way Bill Rules (Notification 12/2018) and subsequent amendments:
1. First Proviso and Explanation to Sub-rule (1) inserted from 19/06/2018 vide Notification 28/2018.
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 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 the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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