Rule 138C
Inspection and verification of goods
GST
E-way Rules
Rule 138C of Central Goods and Services Tax Rules, 2017
2[138C. Inspection and verification of goods.-
(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.
3[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.
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tral Tax dated 07-03-2018 w.e.f. 01-04-2018 (Notified by Notification No.12/2018 – Central Tax dated 07-03-2018) before it was read as,
“1[138C. Inspection and verification of goods.-
(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, u
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