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E-way bill – Inspection and verification of goods

E-way bill Rule 138C: Inspection and verification of goods. FORM GST EWB-03 shall be recorded within 3 days.

Rule 138C(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.

Rule 138C(2): Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

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