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    <title>VERIFICATION OF DOCUMENTS AND CONVEYANCES</title>
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    <description>Rule 138B authorises interception of conveyances by officers empowered by the Commissioner to verify e-way bills and mandates installation and use of RFID readers where verification is required; targeted physical checks may follow on specific information of tax evasion. Rule 138C requires online recording of inspection summaries and final reports in Parts A and B of Form GST EWB-03 listing officer, vehicle, e-way bill, declared and actual goods details, discrepancies, detention status, tax and penalty particulars, and findings. Rule 138D permits transporters to report detention events on the common portal via Form GST EWB-04.</description>
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    <pubDate>Wed, 11 Jul 2018 05:50:19 +0530</pubDate>
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