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 Central Tax Notification 10/2017 dt. 28/06/2017. Subsequently, CGST Rule 138 has been substituted and Rules 138A, 138B, 138C & 138D have been inserted vide Central Tax Notification 27/2017 dt. 30/08/2017. Further, two Provisos and Explanation were inserted in Rule 138(1) vide Central Tax Notification 34/2017 dt. 15/09/2017. Later, Rule 138 was again substituted with amendments in Rule 138A & 138B vide Central Tax Notification 03/2018 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 Central Tax Notification 12/2018 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 Central Tax Notification 28/2018 dt. 19/06/2018.
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 upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.
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