When goods are moving in India, an authorized GST officer may intercept the vehicle to verify its e-way bill and, under the prescribed process, inspect the goods and related documents. The person in charge should be able to provide the applicable invoice, bill of supply or delivery challan, along with the e-way bill copy or number. In qualifying e-invoice cases, an electronic QR code containing the Invoice Reference Number (IRN) may be shown instead of the physical tax invoice.
Which documents may an officer ask to see?
For a movement covered by the relevant rules, the person in charge should have the applicable transaction document and e-way bill information available. The document may be an invoice, bill of supply or delivery challan, depending on the transaction. The e-way bill may be carried as a copy or its number may be provided in physical or electronic form, subject to the rule’s exceptions. Imported goods have an additional bill-of-entry requirement.
- Invoice, bill of supply or delivery challan: the document applicable to the movement.
- E-way bill: a copy or number in physical or electronic form, or information mapped to RFID where applicable.
- Bill of entry: an additional document for imported goods under the rule.
The rules include exceptions tied to transport mode and other circumstances, so the document requirements should not be treated as identical for every movement. The consolidated CGST Rules, 2017 set out the applicable requirements in Rule 138A.
When can an electronic QR code replace the physical invoice?
For an invoice issued using the e-invoice method under Rule 48(4), Rule 138A(2) permits the QR code with embedded IRN to be produced electronically for verification in lieu of the physical tax invoice. This is a specific allowance for qualifying e-invoices, not a general statement that any invoice can be replaced by any phone image. The provision is reproduced in the GST Council’s 45th meeting material.
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What can the officer verify or inspect?
Rule 138B concerns interception of a conveyance to verify the e-way bill, in physical or electronic form, for inter-State and intra-State movement. In the prescribed process, the officer may also check documents related to the goods and conveyance and physically inspect the goods where appropriate. This is authority exercised under the rules, not an unlimited power detached from officer authorization and procedure.
The Commissioner or an officer empowered by the Commissioner may authorize a proper officer to intercept a conveyance. Physical verification is generally carried out by a proper officer authorized by the Commissioner or an empowered officer. Another officer may physically verify a specific conveyance where specific information about tax evasion is available and the required approval has been obtained.
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How should an inspection be recorded, and how long can it take?
Rule 138C requires reporting through the EWB-03 portal: the summary report in Part A is due within 24 hours, and the final report in Part B within three days. For sufficient cause, the rule allows an extension of up to a further three days. The time is counted from midnight on the date the vehicle was intercepted.
CBIC Circular 41/15/2018-GST describes a procedural sequence that includes recording the person in charge’s statement in MOV-01, issuing MOV-02 for physical verification or inspection, and recording the inspection outcome. It describes release in MOV-05 where no discrepancy is found, and detention and notice steps where the officer considers section 129 applicable. These form references explain the circular’s procedure; the GST Council identifies Circular 64/38/2018-GST as modifying the earlier procedure. For the circular’s original sequence, see Circular 41/15/2018-GST. The exact current application should be assessed against current legislation and applicable directions.
Can the vehicle be checked again or detained for a long time?
Repeat physical verification
After a conveyance has undergone physical verification at one transit location in a State or Union territory, the rule bars another physical verification of that conveyance in that State or Union territory unless specific information relating to tax evasion becomes available subsequently.
Detention exceeding 30 minutes
If a vehicle is intercepted and detained for more than 30 minutes, the transporter may upload information about the detention in EWB-04 on the portal. This is a reporting facility; the rule does not make it a guarantee of immediate release or compensation.
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What should the driver do during a stop?
- Provide the applicable invoice, bill of supply or delivery challan and the e-way bill copy or number in an accepted physical or electronic form.
- For a qualifying e-invoice, present the QR code containing the IRN electronically if using that option instead of the physical tax invoice.
- Cooperate with the prescribed verification or inspection and note the relevant details of any detention or notice issued.
- If detention exceeds 30 minutes, the transporter may use EWB-04 to upload the information.
A folder for printed paperwork is optional convenience, not a legal requirement. Electronic presentation is permitted for certain information, including the e-way bill number and qualifying e-invoice QR code.
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