Author: bihartaxconsultant

1 [Rule 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 days of such inspection.   2 [ Provided that where […]

1 [Rule 138B. Verification of documents and conveyances. – (1) The Commissioner or an officer empowered by him in this behalf may authorize the proper officer to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-State and intra-State movement of goods.   (2) The Commissioner shall get Radio Frequency […]

1 [Rule 138A. Documents and devices to be carried by a person-in-charge of a conveyance. –   (1) The person in charge of a conveyance shall carry-   (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-waybill in physical form or the e-way […]

CHAPTER XVI E-WAY RULES 1 [Rule 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill. – **   (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-   (i) in relation to a supply; or (ii) for reasons other than supply; […]

Rule 137. Tenure of Authority. –   The Authority shall cease to exist after the expiry of 1 [five years] from the date on which the Chairman enters upon his office unless the Council recommends otherwise. Explanation . – For the purposes of this Chapter, (a) “Authority” means the National Anti-profiteering Authority constituted under rule 122 ; (b) “Committee” means the […]

Rule 136. Monitoring of the order. – The Authority may require any authority of central tax, State tax or Union territory tax to monitor the implementation of the order passed by it.  

Rule 135. Compliance by the registered person. – Any order passed by the Authority under these rules shall be immediately complied with by the registered person failing which action shall be initiated to recover the amount in accordance with the provisions of the Integrated Goods and Services Tax Act or the Central Goods and Services […]

1 [Rule 134. Decision to be taken by the majority. – (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present […]

Rule 133. Order of the Authority. –   (1) The Authority shall, within a period of 1 [six]months from the date of the receipt of the report from the 2 [Director General of Anti-profiteering] determine whether a registered person has passed on the benefit of the reduction in the rate of tax on the supply of goods or services or […]

Rule 132. Power to summon persons to give evidence and produce documents. – (1) The 1 [Authority,] 2 [Director General of Anti-profiteering], or an officer authorised by him in this behalf, shall be deemed to be the proper officer to exercise the power to summon any person whose attendance he considers necessary either to give evidence or to produce […]