https://www.taxtmi.com/acts?id=30856 Rule 138B authorises the Commissioner or an empowered officer to direct proper officers to intercept conveyances and verify the e way bill in physical or electronic form for inter State and intra State goods movement. It requires installation of RFID device readers at verification points and permits verification via such readers where mapping exists. Physical verification is to be carried out by authorised proper officers, with a proviso allowing other officers to act on specific information of tax evasion after prior Commissioner approval. en-us Thu, 31 Aug 2017 10:54:28 +0530 Wed, 05 Nov 2025 16:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30856 Rule 138B authorises the Commissioner or an empowered officer to direct proper officers to intercept conveyances and verify the e way bill in physical or electronic form for inter State and intra State goods movement. It requires installation of RFID device readers at verification points and permits verification via such readers where mapping exists. Physical verification is to be carried out by authorised proper officers, with a proviso allowing other officers to act on specific information of tax evasion after prior Commissioner approval. Act-Rules GST Thu, 31 Aug 2017 10:54:28 +0530 https://www.taxtmi.com/acts?id=30856