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<h1>Rule 138C mandates online report of goods inspection within 24 hours, final report in 3 days, extendable by Commissioner.</h1> Rule 138C of the Central Goods and Services Tax Rules, 2017, mandates that a summary report of any inspection of goods in transit must be recorded online by the proper officer within 24 hours using Part A of FORM GST EWB-03, and a final report must be completed within three days in Part B. The Commissioner may extend this period by up to three additional days if warranted. Once goods are physically verified during transit within a State or Union territory, further verification is not required unless there is specific information suggesting tax evasion.