Inspection and verification of Goods, documents, and conveyance

E-way bill verification: officers may intercept conveyances, use RFID mapping, and record inspections and detentions online.

The Commissioner may authorise officers to intercept conveyances to verify the e-way bill physically or electronically and to use RFID readers where e-way bills are mapped; physical verification is normally carried out by authorised proper officers, with specific verifications by others permitted on approved information. Inspections must be recorded online in FORM GST EWB-03 within prescribed timeframes, limited extensions may be granted, re-verification in the same territory is barred absent new evasion information, and detention over thirty minutes may be uploaded by the transporter in FORM GST EWB-04.