Rule 138B of ‘Central Goods and Services Tax (CGST) Rules 2017’: Verification of Documents and conveyances (e-way Bill)
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.
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, applicable from date to be notified separately.
Above information is based on Updated Compilation of “CGST Rules 2017” (as amended upto 9 Oct. 2018) shared by CBIC (i.e. as notified/ amended upto 9 Oct. 2018 by the CBIC). For detailed/ official information and/or subsequent updates, please refer relevant Notifications.