CGST Rule 138B of Central Goods and Services Tax Rules, 2017 – Verification of documents and conveyances

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XVI E-Way Rules

Rule 138B: Verification of documents and conveyances.

¹[²[138B. (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.

(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:

Provided that on receipt of specific information on evasion of tax, physical verification 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.]]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Sixth Amendment) Rules, 2017 vide Notification No. 27/2017-Central Tax dated 30th August, 2017, w.e.f. 01.04.2018 [Notification No. 15/2018 – Central Tax dated 23.03.2018].

2. Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018 vide Notification No. 12/2018-Central Tax  dated 7th March, 2018, w.e.f. 01.04.2018 [Notification No. 15/2018-Central Tax dated 23.03.2018], for the Rule:

“138B. (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.

(2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device.

(3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf:

Provided that on receipt of specific information on evasion of tax, physical verification 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.

Reference

*Substituted by Central Goods and Services Tax (Amendment) Rules, 2018 vide Notification No. 3/2018 – Central Tax dated 23rd January, 2018, w.e.f. 01.02.2018, for the words “carried out by any”.”.

Circulars:

c1. The jurisdictional Commissioner or an officer authorised by him for this purpose shall, by an order, designate an officer/officers as the proper officer/officers to conduct interception and inspection of conveyances and goods in the jurisdictional area specified in such order. [Circular No. 41/15/2018-GST dated 13.04.2018]