Rule 138C of CGST Rules -Inspection and verification of goods

Rule 138C of CGST Rules -Inspection and verification of goods

(updated as on 07.03.2018)

(1) A summary report of every inspection ofgoods in transit shall be recorded online by the proper officer in Part A of FORM GSTEWB-03 within twenty four hours of inspection and the final report in Part B of FORMGST EWB-03 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has beendone during transit at one place within the State or Union territory or in any other State orUnion territory, no further physical verification of the said conveyance shall be carried outagain in the State or Union territory, unless a specific information relating to evasion of tax ismade available subsequently.;

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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 Click Here to Buy CA Final Pendrive Classes at Discounted Rate

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