TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 138B: Verifying Goods Movement with RFID and E-Way Bills to Prevent Tax Evasion in GST System.</h1> Rule 138B of the Central Goods and Services Tax Rules, 2017, outlines the verification process for documents and conveyances related to the movement of goods. The Commissioner or an authorized officer can empower a proper officer to intercept conveyances for verifying e-way bills in both inter-State and intra-State movements. Radio Frequency Identification Device (RFID) readers are to be installed for verification purposes. Physical verification of conveyances is conducted by authorized officers, and in cases of suspected tax evasion, other officers can perform verifications with necessary approval from the Commissioner or an authorized officer.
TaxTMI 
TaxTMI 
