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. 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.
Format Of Form GST EWB-03
Points To Remember
- When a vehicle has been intercepted and detained for a period more than thirty (30) minutes, the transporter can upload the associated information in FORM GST EWB-04 on the common portal.
- When the physical verification of goods (being transported on any conveyance) has been done during the transit at one place within the State or in any other State, no further physical verification of the conveyance can be carried out again in the State, unless specific information relating to evasion of tax is available subsequently.