Inspection of goods in transit: online summary and final reports required; no repeat physical checks absent tax evasion intelligence.

Inspection of goods in transit under the e Way Bill rules requires the proper officer to record a summary report online in Part A of FORM GST INS 03 within a prescribed short period and a final report in Part B within a subsequent prescribed period; once physical verification of a conveyance has been done during transit at one place, no further physical verification shall be carried out in the State unless specific information of evasion of tax is subsequently received.

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