Inspection and verification of goods
Rule 138C of the CGST Rules
Straight from CBIC
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Amendment history
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A summary of every inspection of goods in transit goes in Part A of EWB-03 within twenty-four hours and the final report in Part B within three days. Once a consignment has been physically verified in one State, it cannot be stopped again in transit unless there is specific information of evasion – the protection against repeated stops.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,183 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 days of such inspection. 2 [ 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, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted.]
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or Union territory or in any other State or Union territory, No further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relating to evasion of tax is made available subsequently.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2018-06-19 · Inserted
28/2018-CTdated1
Inserted vide Notification No. 28/2018- CT dated 19.06.2018.
2018-03-07 · Substituted
12/2018-C
Substituted by Notification No.12/2018-C.T. , dated 07.03.2018.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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