Rule 138B
Verification of documents and conveyances.
GST
E-way Rules
Rule 138B of Central Goods and Services Tax Rules, 2017
3[138B. Verification of documents and conveyances.-
(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. 
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ion No.12/2018 – Central Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified vide Notification No. 15/2018 – Central Tax dated 23-03-2018) before it was read as,
“1[138B. Verification of documents and conveyances.-
(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 intraState 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 ewa
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Plain text (Extract) only
For full text:-Visit the Source
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