Inspection and verification of goods

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....GST EWB-03 shall be recorded within three days of such inspection.  ^3[Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or,....

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....2/2018 - Central Tax dated 07-03-2018) before it was read as, "^1[138C. Inspection and verification of goods.-  (1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three day....