CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 138C
Inspection and verification of goods
This Section of the Central Goods and Services
Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in
Central Tax Notification 12/2018 dated 7th March, 2018.
Refer to Rule 138C – Inspection and verification of goods for the
current version.
(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.
(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.