Updates

1 [ CHAPTER XVII INSPECTION, SEARCH AND SEIZURE ] 1. Rules 139 to 162 Inserted (w.e.f. 01.07.2017) by Notification No. 15/2017-CT dated 01.07.2017. Rule 139. Inspection, search and seizure . – (1) Where the proper officer Not below the rank of a Joint Commissioner has reasons to believe that a place of business or any other place is to be visited […]

1 [ Rule 138E. Restriction on furnishing of information in PART A of FORM GST EWB-01 . –   Notwithstanding anything contained in sub-rule (1) of rule 138 , no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of FORM GST EWB-01 2 [in respect of any outward movement of goods of […]

1 [Rule 138D. Facility for uploading information regarding detention of vehicle. – Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.] 2 [ Explanation . – For the purposes of this Chapter, the expressions ‘transported by railways’, ‘transportation of goods by railway’, ‘transport […]

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 […]