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) was amended in Central Tax
Notification 12/2018 dated 7th March, 2018. The previous
version is available here.

This rule was made and amended vide the following notifications
• Central Tax Notification No. 28/2018 (dated 19th June 2018)

(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.

¹Provided 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.

¹Explanation.– 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.”;

¹ Inserted in Central Goods and Services Tax
Rules, 2018, vide Notification No. 28/2018 Central Tax (dated 19th June,
2018)