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<h1>Inspection of goods in transit must be reported online within set timeframes; repeat checks limited absent tax-evasion intel.</h1> Inspections of goods in transit require online documentation: the inspecting officer must record a summary report in Part A of FORM GST EWB-03 within twenty-four hours and the final report in Part B within three days, with the Commissioner or an authorised officer able to extend the final-report period by up to three additional days; timing is counted from the midnight of interception. Once a conveyance has been physically verified in transit at a place within a State or another State, no further physical verification shall be carried out again in that State unless specific information of tax evasion is received.
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