Rule 138B - Verification of documents and conveyances.

Verification of e-way bills allows interception of conveyances and RFID checks to enforce compliance in goods movement rules.

Rule 138B authorises the Commissioner or an empowered officer to direct proper officers to intercept conveyances and verify the e way bill in physical or electronic form for inter State and intra State goods movement. It requires installation of RFID device readers at verification points and permits verification via such readers where mapping exists. Physical verification is to be carried out by authorised proper officers, with a proviso allowing other officers to act on specific information of tax evasion after prior Commissioner approval.