[Rule
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[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.
