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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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