CGST Rule 138B – Verification of documents and conveyances. [Updated 2019]

CGST Rule 138B – Verification of documents and conveyances.

Rule 138B (1)

[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.

Rule 138B (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.

Rule 138B (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.]


[1] Substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018 w.e.f. 07/03/2018  Prior to its substitution, rule 138B read as under :

[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 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 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 2[carried out by any other] officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.] – Date of Amendment : 07-03-2018, Effective from : 07-03-2018, Retrospective Effect : No

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