Under GST, when goods are in transit, the Commissioner or an officer empowered by him (in this behalf) can authorise officers to intercept a conveyance to verify the e-Way Bill or the e-Way Bill number in its physical form for all inter-State and intra-State movement of goods. Physical verification of a conveyance can also be carried out by any officer when specific information on evasion of tax is received by GST physical verification form. However, this verification can be conducted only after obtaining the necessary approval of the Commissioner or an officer authorised by the Commissioner in this behalf. A summary report of every inspection of goods in transit should be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty-four (24) hours of the inspection and the final report in Part B of FORM GST EWB 03 should be filed within three (3) days of the inspection.