(1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the eway 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 1 This rule was inserted by Notification No. MGST-1017/C.R.148/Taxation-1, (Notification No.25/2017, Sixth Amendment-2017), dated 30% August, 2017, (w.e.f. 15t February, 2018) and then substituted by Notification No. GST- 1018/C.R.04/ Taxation-1, (Notification No. 12/2018, Second Amendment-2018), dated 31t March 2018, (w.e.f. 1st April 2018). Prior to substitution this rule read as under:
“138B.Verification of documents and conveyances.-(I) 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.” * These words were substituted for the words “carried out by any” by Notification No. GST- 1018/C.R.14/Taxation-1, (Notification No. 3/2018, First Amendment-2018), dated 24% January 2018 (w.e.f. 1% February 2018).
291 out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.]