(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.
?[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.]
(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.| t This rule was inserted by Notification No. MGST-1017/C.R.148/Taxation-1, (Notification No.25/2017, Sixth Amendment-2017), dated 30t August, 2017, (w.e.f. 1+ 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:
“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, unless a specific information relating to evasion of tax is made available subsequently.” 2 These proviso and Explanation were inserted by Notification NO. GST-1018/C.R.57/Taxation-1, (Notification No.28/2018, Sixth Amendment — 2018), dated 29%: June 2018, (w.e.f. 19% June 2018).
292 1[138D.- Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.]
2[Explanation.—For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railways’, transport of goods by rail’ and ‘movement of goods by rail’ does not include cases where leasing of parcel space by Railways takes place.]