Rule 138B of CGST Rules -Verification of documents and conveyances

(updated as on 07.03.2018)

(1) The Commissioner or an officerempowered by him in this behalf may authorize the proper officer to intercept anyconveyance to verify the e-way bill in physical or electronic form for all inter-State and intra Statemovement of goods.
(2) The Commissioner shall get Radio Frequency Identification Device readers installed atplaces where the verification of movement of goods is required to be carried out andverification of movement of vehicles shall be done through such device readers where the e waybill has been mapped with the said device.
(3) The physical verification of conveyances shall be carried out by the proper officer asauthorised by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information on evasion of tax, physicalverification 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.;

CHAPTER XVI

E-WAY RULES

Chapter XVIof CGST Rules, 2017 consists of five rules relating to E-WAY RULESunder the GST regime. All this rules are available for your ready reference.
Rule 138 :Information to be furnished prior to commencement of movement of goods andgeneration of e-way bill
Rule 138A :Documents and devices to be carried by a person-in-charge of a conveyance
Rule 138B :Verification of documents and conveyances
Rule 138C :Inspection and verification of goods
Rule 138D : Facility for uploading information regarding detention of vehicle

You may also like :
Click here to download the CGST Rules as updated on 15th November, 2017