Verification Report form records inspection findings, discrepancies, tax and penalty liabilities, and vehicle release details. Form GST EWB-03 under rule 138C is the Verification Report for e-way bill inspections. Part A records officer and inspection metadata including vehicle and e-way bill identifiers, invoice/challan particulars, person in charge, goods description, declared quantity and value, discrepancy description, detention status, and release timing. Part B records actual quantity and value, tax payable with Integrated, Central, State/Union Territory tax and cess components, penalty payable with like breakdown, notice details, and a summary of findings.