Inspection and verification of goods

In force From 22 Jun 2017 Act G.S.R. 610(E) of 2017 As on 09 Oct 2026

Act G.S.R. 610(E) of 2017 Ministry Finance Enacted 19 Jun 2017 In force 22 Jun 2017

Rule 138C of the Central Goods and Services Tax Rules, 2017 deals with inspection and verification of goods. 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. The Act came into force on 22 Jun 2017.

(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 [ Provided 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.
Explanation .- 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.
Amendment notes
1. Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.
2. Inserted vide Notification No. 28/2018- CT dated 19.06.2018.
Rule 138C, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).

Questions about Rule 138C

What does Rule 138C of the Central Goods and Services Tax Rules deal with?

Rule 138C of the Central Goods and Services Tax Rules is headed "Inspection and verification of goods". 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.

How do I find court cases under Rule 138C of the Central Goods and Services Tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 138C, rule 138C CGST Rules 2017, rule 138C of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When did Rule 138C of the Central Goods and Services Tax Rules come into force?

Rule 138C of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 138C, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.