Rule 138B CGST Rules 2017 : Verification of documents and conveyances

By | August 31, 2017
(Last Updated On: July 7, 2018)

Rule 138B CGST Rules 2017

Summary of Rule 138B CGST Rules 2017

( Rule 138B CGST Rules 2017 explains Verification of documents and conveyances and is covered in Chapter XVI  – E-Way Rules : Inserted by Central Goods and Services Tax (Sixth Amendment) Rules 2017. Amended by Central Goods and Services Tax (Amendment) Rules, 2018, ,  Second Amendment (2018) to CGST Rules vide Notification No 12/2018 Central Tax dated 7th March, 2018 [ refer Note 1 and Note 2]

Rule 138B CGST Rules 2017

2 [Verification of documents and conveyances.

138B. (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.

(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. ]


Notes on Amendments in Rule 138B CGST Rules 2017

3. clarifying the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances. vide Circular No 41/15/2018 GST dated New Delhi, Dated the 13th April, 2018 

2. Rule 138B substituted by the Central Goods and Services Tax (Second Amendment) Rules, 2018, w.e.f. 1-4-2018†. Prior to its substitution, said Rule, as amended by the Central Goods and Services Tax (Amendment) Rules, 2018, w.e.f. 1-2-2018, read as under :

“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 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.

(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.”

NOTIFICATION NO.15/2018-CENTRAL TAX [F.No. 349/58/2017-GST (Pt)], DATED 23-3-2018.— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 1st day of April, 2018, as the date from which the provisions of sub-rules (ii) [other than clause (7)], (iii), (iv), (v), (vi) and (vii) of rule 2 of notification No.12/2018-Central Tax, dated the 7th March, 2018, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), videnumber G.S.R. 204(E), dated the 7th March, 2018, shall come into force.

1A . CGST (Amendment) Rules, 2018 vide Notification No 3/2018  Central Tax Dated 23rd January 2018 with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words “carried out by any”, the words “carried out by any other” shall be substituted;

1 . Old Rule 138B which was Inserted by the Central Goods and Services Tax (Sixth Amendment) Rules 2017.  Notification No 27 /2017 Central Tax Dated 30th August, 2017 )

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 eway
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 carried out by any officer after obtaining
necessary approval of the Commissioner or an officer authorised by him in this behalf

 Rule 138B CGST Rules 2017

Also refer CBIC Website Click here 

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