CGST Rule 138C – Inspection and verification of goods [Updated 2019]

CGST Rule 138C – Inspection and verification of goods.

Rule 138C (1)

[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.]

Rule 138C (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.


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

1[138C. (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, unless a specific information relating to evasion of tax is made available subsequently.] – Date of Amendment : 07-03-2018, Effective from : 07-03-2018, Retrospective Effect : No

[2] Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules, 2018 w.e.f. 19.06.2018. – Date of Amendment : 19-06-2018, Effective from : 19-06-2018, Retrospective Effect : No

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.