CHAPTER XVI E-WAY RULES [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— ()_inrelation to a supply: or Gi) for reasons other than supply: or (ii) due to inward supply fiom an unregistered person, shall, before commencement of such movement, fumish information relating to the said ‘goods as specified in Part A of FORM GST EWB.-O1, electronically, on the common portal along with such other information as may be required on the common portal and a ‘unique number will be generated on the said portal Provided that the transporter, on an authorization received fiom the registered person, may furnish information in Part A of FORM GST EWB-O1, electronically, on the ‘common portal along with such other information as may be required on the common portal ‘and a unique number will be generated on the said portal: Provided further that where the goods to be transported are supplied through an e- commerce operator or a courier azeney. on an authorization received from the eonsignor, the information in Part A of FORM GST EWB-O1 may be fumished by such e-commerce ‘operator or courier agency and a unique number will be generated om the said portal: Provided also that where goods are sent by a prineipal located in one State or Union, territory to a job worker located in any other State of Union territory, the e-way bill shall be genetated eitiner by the principal or the job worker. if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted fiom the requirement of obtaining registration under clauses (i) and (i) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment Explanation 1. For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 32/2017-Central Tax dated the 15" September, 2017 published in the Gazette of India,Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1158 (E) dated the 15" September, 2017 as amended fiom time to time Explanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoiee, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union teutitory tax, integrated tax and cess charged. if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods (2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 102 electronically on the common portal after fumishing information m Part B of FORM GST EWB-O1 (2A) Where the goods are transported by railways or by air of vessel, the e-way bill shall be generated by the registered person. being the supplier or the recipient, who shall. either ‘before or after the commencement of movement, furnish, on the common portal, the information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways, the railways shall not deliver the goods unless the e-way bill required under these rules is produced at the time of delivery. G) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over 10 a transporter for transportation by road, the registered person shall furnish the information selating to the transporter on the common portal and the e-Way bill shall be generated by the ‘transporter on the said portal on the basis of the information fiamished by the registered person in Part A of FORM GST EWB-01 Provided that the registered person or, the transporter may, at his option, generate ‘and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance of a hired one or through a transporter, he or the transporter may. at ‘their option, generate the e-way bill in FORM GST EWS-01 on the common portal in the ‘manner specified in this rule Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of busmess of the transporter for further transportation, the supplier or the secipient, or as the case may be, the transporter may not fimish the details of conveyance in Part B of FORM GST EWB-(.Explanation 1 For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- Tae e-way vill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB.01 has been fimished except in the case of movements covered under the third proviso to sub-rule (3) aad the proviso to sub- rule (5), )__ Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal (S) Where the goods sre transferred from one conveyance to another, the consignor or the recipient, who has provided information in Part A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the conumoa portal in Part B of FORM GST EWB-O1, 103 Provided that where the goods are transported for a distance of upto fifty kilometers ‘within the State or Union teritory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the e-waybill (GA) The consignor of the recipient, who has fuished the information in Part A of FORM CST EWB.O1, or the transporter, may assign the e-way bill number to another registered or ‘enrolled transporter for updating the infomation in Part B of FORM GST EWB-01 for ffartaer movement of the consignment Provided that affer the details of the conveyance have beea updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient. as the case may ‘be, who has furnished the information in Part A of FORM GST EWB-01 shall not be allowed to assign the e-way bill umber to another transporter. (© After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the ‘vansporter may indicate the serial number of e-way bills generated in respect of each such ‘consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB.02 maybe generated by him on the said common portal pricr to the movement ‘of goods. (Where the consignar or the consignee has not generated the e-way bill in FORM. GST EWB-O1 and the ageregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of ‘transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, senefate the e-way bill in FORM GST EWB-OL on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB.02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce ‘operator or a courier agency. the information in Part A of FORM CST EWB-01 may be furnished by such e-commerce operator of courier agency.(8) The information furnished in Part A of FORM GST EWB.O1 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1 Provided that when the information has been furnished by an unregistered supplier cor an unsegistered recipient in FORM GST EWB.-1, hie shall be informed electronically, if the mobile number or the e-mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not ‘transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hous of ‘generation of the e-way bill: Provided that an c-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B Provided further that the unique aumber generated under sub-rule (1) shall be valid for a period of fifteen days for updation of Part B of FORM GST EWB-01. 104 (10) An c-way bill o a consolidated c-way bill generated under this rule shall be valid for the period as mentioned in columa (3) of the Table below from the relevant date, for the distance. within the country. the goods have to be transported, as mentioned in columa (2) of the said Table Distance ‘Validity period @ @ Upto 100 km. ‘One day in cases other than Over Dimensional Cargo 2 For every 100 km. or part thereof thereafter | One additional day in cases other then Over Dimensional Cargo 3 Upto 20 km ‘One day in case of Over Dimensional Cargo 7 For every 20 km. or part thereof thereafter | One additional day in case of Over Dimensional Cargo: Provided that the Commissioner may, on the recommendations of the Council, by ‘notification, extend the validity period of an e-way bill for certain categories of goods a5 may be specified therein: Provided forther that where, under ciscumstances of an exceptional nature, including trans-shipment, the goods cannot be transported withia the validity period of the e-way bill, the transporter may extend the validity period after updating the details in Part Bof FORM GST EWB-O1, if required.Explanation 1—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted fiom the time at which the e-way bill has been generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e- way bill. Explanation 2.— Fos the pusposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988), (11) The details of the e-way bill generated under this rule shall be made available to the- (@) supplier, if registered, where the information in Part A of FORM GST EWB-OL has been furnished by the recipient or the transporter: or (©) recipient, sf registered, where the information in Part A of FORM GST EWB-0L has been furnished by the supplier or the transporter. fon the common portal, and the supplier or the recipient, as the case may be, shall communicate his accepiance or rejection of the consignment covered by the e-way bill. (2) Where the person to whom the information specified in sub-rule (11) has beea made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal. or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. 105(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory. (14) Nowithstanding anything contained in this rule, no e-way bill is required to be generated— @) where the goods being transported are specified in Annexure: (b) where the goods are being transported by a non-motorised conveyance: (©) where the goods are being transported from the customs port. airport. air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs: @ sm respect of movement of goods within such areas as are notified under clause (4) of subrule (14) of rule 138 of the State or Union territory Goods and Services Tax Rules in that particular State or Union territory: © where the goods, other than de-oiled cake. being transported, are specified in the Schedule appended to notification No. 2/2017- Central tax Rate) dated the 28" June, 2017 published in the Gazette of India, Extraordinary. Pact Il, Section 3, Sub-section (®, vide number GSR 674 ) dated the 28% June, 2017 as amended from time to vim (® where the goods being transported are alcoholic liquor for human consumption. peoleum crude, high speed diesel, motor spirit (commonly known as pewol). aatural gas of aviation turbine fuel; (@) where the supply of goods being transported is treated as no supply under Schedule of the Act, (b) where the goods are being transported — (@ under customs bond from an inland container depot or a container frcight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (B) under customs supervision or under customs seal; (@ where the goods being transported arc transit cargo from or to Nepal or Bhutan: @ where the goods being tansported sxe exempt fom tax under actification No. 7/2017-Central Tax (Rate), dated 28* June 2017 published in the Gazette of India, Extraordinary. Part Il. Section 3. Sub-seetion (. vide number G.S.R 679(E)dated the 28 June, 2017 as amended from time to time and notification Ne. 26/2017- Central Tax (Rate), dated the 21° S +. 2017 published in the Gazette of India, Extraordinary, Part IL Section 3, Sub-section (i). vide number GSR. 1181(E) dated the 21* September, 2017 as amended from time to time; (6) any movement of goods caused by defence formation under Ministry of defence as ‘a consignor or consignee: () where the consignor of goods is the Central Government, Government of any State ora local authority for transport of goods by sail (ou)where empty cargo containers are being transported; and (a) where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consisnor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is secompanied by a delivery challaa issued im accordance with rule 55. (©) [where empty cylinders for packing of liquefied petroleum gas arc being moved for seasons other than supply.]!"* “inserted vide notification No. 26/2018-CT, dated 13.06.2018. 105Explanation, ~ The facility of generation, cancellation, updation and assignment of c-way ‘vill shall be made available through SMS to the supplier, recipient and the transporter, as the ‘case may be. ANNEXURE [Gee rule 138 (14)] 5 No. Description of Goods a) 2 Liquefied petroleum gas for supply to household and non lt | domestic exempted category (NDEC) customers [Kerosene oil sold under PDS Postal baggage wansported by Department of Posts [Natural or cultured pearls and precious or semi-precious stones: [precious metals and metals clad with precious metal | (Chapter 71) Jewellery. goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) fi [currency E- sed personal and household effects ‘oral. unworked (0508) and worked coral (9601) 138A. Documents and devices to be carried by a person-in-charge of a ‘comveyance.-(1) The person in charge of conveyance shall carry— @) the invoice or bill of supply or delivery challan, as the case may be: and () 4 copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the ‘conveyance in such manner as may be notified by the Commissioner: Provided that nothing contained in clause (b) of this sub-rule shall apply in case of movement of goods by ral or by air or vessel [Provided further that in case of imported goods, the person in charge of a conveyance shall also canry a copy of the bill of entry filed by the importer of such goods and shall indicate the number and date of the bill of entry in Part A of FORM GST EWB-O1 7 (2) A registered person may obtain an Invoice Reference Number from the common portal by uploading. on the said portal. a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in liew of the tax invoice and such ‘number shall be valid for a period of thirty days from the date of uploading, Inserted vide tification no. 39/2018-CT, dated 04.03.2018, 07(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information fismnished in FORM GST INV-1. ) The Commissioner may, by notification, require a class of transporters to obtain a ‘unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. (5) Notwithstanding anything contained in clause (b) of sub-rule (1). where circumstances, so warront, the Commissioner may, by notification, require the percon- in-charge of the conveyance te cary the following documents instead of the e-way bill (a) tax invoice or bill of supply or bill of entry: or (b) a delivery challan. where the goods are transported for reasons other than by way of supply.” 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 Commussioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e- ‘way bill has been mapped with the said device. (3) The physical verification of conveyances shall be camied out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf. Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any other officer after obtaining necessary approval of the Commissioner or an officer authorised by him m this, behalf. 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 tweaty 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, [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 tweaty four hours or. as the case may be. three days shall be counted from the micinight of the date on which the vehicle was intercepted J(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 temtory, no further physical verification of the said conveyance shall be camed out again in the State or Union territory, unless @ specific mformation relating to evasion of tax is made available subsequently. 138. 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 porta " subsututed vide Notf No, 12/2018-Central Tax, dated 07.03.2018, to be effective from the date as shall be otitis, NOTE: Rules 138, 1384, 138C and 1360 were orignally inserted vide Nott No. 27/2017- Central Tax dated 30.08.2017, and subsequently amended vide Notf No. 3/2018 ~ Central Tx dated 23.01.2018. The older versions ofthe rules are given below: ule 138 (as substituted vide Notf No, 3/2018-Central Tax, dated 23.01.2018) 138, information to be furnished prior to commencement of movement of goods and generation of e- ‘way bill(2) Every ragistered person who causes mavament of goods of consignment value exceeding fity thousand rupees— (i) invalation toa supply; or (i) forreasons other than supply or (ii)___dueto inward supply from an unregistered person, Shall, Before commencement of such mavement, furnish information relating to the said goods as spectied In Part A of FORM GST EWE-01, electronically, on the common portal along with such other information a: may bbe required at the common portal and a unique number willbe generated on the said portal: Provided that where goods are sent by 2 principal located in one State to a job worker located In any other State, the e-way bil shall be generated by the principal respective ofthe value of the consignment: Provide! further that where handieraft goods are transported from one Stats to anather by 8 parsan who has been exempted from the requirement of obtaining registration under clauses (i) and (i) of section 24, the e= way bill shall be generated by the sald person irrespective of the value ofthe consignment. Explanation 1.—For the purposes ofthis ule, the expression “handicraft goods” has the meaning as assigned tot In the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated the 15” September, 2017 published in the Gazette of indi, Extraordinary, Part Il, Section 3, Sub-section (), wide ‘number G.S.A 1158 (E) dated the 15" September, 2017 as amended from time to time, Explanation 2. For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions af section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also Includes the central tan, State of Union territory ta, integrates tax and cess charges, if any, in the document. (2} where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether In his own conveyance ora hires one or by railways or by ar or by vessel, the sald person Or the recipiant may ganerate the e-waybillin FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWE-02: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common Portal, the-(6) information in Part B of FORM GST EWB-04; and {b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, 2s the ‘case may be. (2) Where the e-way bills not generated under sub-rule (2) and the goods are handed over toa transporter {or transportation by road, the ragistered person shall furnish the information relating to the transporter on ‘the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-O1: 109 Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even ifthe valve of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered persan either in his own conveyance for 2 hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rl Provided also thst where the goods are transported for a cistance of less than ten kilometers within the state ‘or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.~ For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to 2 recipient who is registered, the movement shall be said to be caused by such recipient ifthe recipient is known at the tme of commencement of the movement of goods. Explanation 2.- The e-way till shall not be valid for movement of goods by road unless the information in Part-8 of FORM GST EWE.01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). (@) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transparter on the camman portal. (5) Where the goods are transferred from one conveyance to another, the consigner or the recipient, \who has provided information in Part- & of the FORM GST EWB-O1, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWE.01: Provided that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill, (6A) The consignar oF the recipient, who has furnished the information in Part-A of FORM GST EW8-01, ar the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-8 of FORM GST EWE-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM (GST EWB.01, the consignor or recipient, as the case maybe, who has furnished the information In Part-A of FORM GST EW-01 shall not be allowed to assign the e-way bill number to another transporter.(6) after e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported In one conveyance, the transporter may Indicate the serial umber of e-way bis generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the sald common portal priorto the mavement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-04 in accordance with the Provisions of sub-rule (1) and the value of goods carried in the conveyanee Is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill @f supply or delivery ‘challan, 25 the case maybe, and may also generate 2 consolidated e-way bill in FORM GST EWB.02 on the ‘comman portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the Information in Part A of FORM GST EWB-O1 may be furnished by such e-commerce operator. (8} The information furnished in Part & of FORM GST EWS-01 shall be made available to the registered supplier on the commen portal who may utilize the same for furnishing details in FORM GSIR-4: Provided that when the information has been furnished by an unregktered supplier or an Unregistered recipient in FORM GST EWB-O1, he shall be informed electronically, i the mobile number or the ‘e-mail is available (3) Where an e-way bill as been generated under this rule, but goods are either not transported or are not transported as per the details furnisned in the e-way bil, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bl: Provided that an e-way bill cannot be caneelled if has been verified In transit in accordance with ‘the provisions of rule 1368) Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for Uupdation of Part 8 of FORM GST EW8-01. (20) An e-way bill o 2 consolidated e-way bill generated under this rule shall be valid for the period as ‘mentioned in column (3) of the Table below from the relevant date, for the distance, within the country, the _20005 have to be transported, as mentioned in column (2) ofthe sald Table:- a0 able ‘st.no. [Distance ‘ality period we 0 1 ‘pte 100m. ‘one day 2 For every 100 km. or part thereof thereater (ne aaitonal day: Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be speciiedtheran: Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the valley periog of the e-way bil, the transporter may generate anathere-way bil after updating the details in Part B of FORM GST EWS-01. xplanation.—For the purposes af this rule, the “relevant te” shall mean the date on which the @-way il has been generated and the period of vali shal be counted from the time et which the e-way billhas been _genersted and each day znall be counted a: enty four hours. (11) Thedetaiis Fay bill gerated under sub-rule (1) shallbe made avaiable to the- (a) cuppa, registered, where the information in Part A of FORM GST EWA-01 hac been furniched by the recipient or the transporter: oF (b) reviptent, Fregteras, where the information in Part A of FORM GST EWB-O1 has bean furnzhas by the “supple or the transporter, fon the common portal, and the supplier or the recplent, as the case maybe, shall communicate his acceptance or rejection ofthe consignment covered by the ew bil (a2) Where the person to wham the information specfed in sub-rule (11) has been made avallable does not communicate his acceptance or rejection within seventy two hours of the details being made avattable to him on the common poral shall be deemed that he has accepted the sald etal(13) The eway bill generated under this cule or under rule 138 of the Goods and Services Tax Rules of “any State shall be valid in every State and Union teritor (04) Notwithstanding anything contained in thie rule, no e-way bill i required to be generated — [2] where the goods being transported are «pecifiad in Annexure; (0) where the goods are being transported by 2 non-motorised conveyance; [c)___where the goods are being transported from the port, airport, air cargo complex and land customs Station to an inland container depot or a container freight station for clearance by Customs; (a) inrespect of movement of goods within such areas as are notified under clause (4) of sub-rule (14) ‘of rule 138 of the Goods and Services Tax Rules of the concerned State; [el] where the goods, other than de-olled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28" June, 2017 published in the Gazette of India, Extraordinary, Part I, Section 3, sub-section (I), vide number G.S.R 674 (E) dated the 28" June, 2017 as. ‘amended from time to time; (9) where the goods being transported are sleoholc liquor for human consumption, petroleum crude, high speed diesel, motor spint (commonly known as petrol), natural gas or aviation turbine fuel; and {g] where the goods being transported are treated as no supply under Schedule Il of the Act. Explanation. - The facility of generation and cancellation of e-way bill may also be made available through Ms. ANNEXURE (see rule 138 (24)] s. | Description of Goods No. am fey 1, [Liquefied petroteum gas for supply to household and non domestic exempted category (NDEC) customers 2. [kerosene ot sold under PDS 3. | postal baggage transported by Department of Posts 4, [Natural or cultured pearls and precious or semi-precious stones: precious metals and metals clad with precious metal Chapter 72) 5. | sewallery, goldsmiths’ and sversmiths’ wares and other article (Chapter 71) 6 currency 7. | Used personal anc household effects & | coral, unworked (0808) anc worked coral (9601) ule 138 [as inserted vide Nott no. 27/2017-Contral Tax, dated 20.08.2017 138.information to be furnished prior to commencement of movement of goods and generation of e-way Dill. (1) shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-O1, electronically, on the common portal. [Provided that where goods are sent by 2 principal located in one State to 2 job worker located in any other State, the eway bill shall be generated by the principal irespective of the value of the consignment Prowised further that where handicraft goods are transported from one State to another by person who has been exempted fram the requirement of obtaining registration under clauses (\) and (i) of section 24, the e-ay bill shall be generated by the sais person irrespective ofthe value ofthe consignment.Explanation ~ For the purposes of this rule, the expression “handicraft goods” has the meaning a5 assigned to It In the Government of indi, Ministry of Finance, notification No.32/2017-Central Tax dated 15,09,2017 publihed in the Gazette vide number 6.5.8 1158 (E)"™ (2)¥nere the goods are transported by the registered person as 2 consignor or the recipient of supply asthe consignee, whether in his own conveyance ora hired one o by railways or by air or by vessel, the said person or the recipient may generate the e-uay bill in FORM GST EWB-O1 electronically on the common portal after urnishing information in Part & of FORM GST EWa-01. (2) where the e-woy bil is not generated under sub-rule (2) and the goods ore handed over to 8 transporter ‘or transportation by road, the registered person shall furnih the infarmation relating to the transporter in Part 8 of FORM GST EWB-01 on the common portal and the e-way bill shal be generated by the transporter fon the said portal on the basis ef the information furnished by the registered person in Part A of FORM GST ewB.o1: Provided that the registered person or, as the case may be, the transporter may, 2t his option, [generate and carry the e-ay bil even i the value of the consignment i lets than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in hi own conveyance ora hired one or through a transporter, he or the transporter may, at their option, generate the _=-ay bin FORM GST EWB-O1 on the common portal in the manner specified in this rule: Provided alzo thot where the good: are transported for a ditanes af lez than ten kilometres within ‘the State or Union territory from the place of business of the consignor to the place of business of the ‘transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance In Part B of FORM GST EWB.O1 12 ‘Explanation 1.~For the purposes ofthis sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be sald to be caused by such recipient if the recipient is known atthe time of commencement of the movement of goods Explanation 2.-The information in Part A of FORM GST EWE-01 shall be furnished by the consignor lor the recipient ofthe supply 25 consignee where the goods are transported by raiways or by air or by vessel. (4) Upon generation of the e-way bil on the common portl, 9 unique -way bill number (EN) shall be ‘made available to the supplier, the recipient and the transporter on the common portal (5) Any transporter transferring goods from one conveyance to another in the course of transit shal, before such tranefar anc! further movement of goods, update the details of conveyance in the e-way bill on ‘the common portal in FORM GST EWB.01: Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union terstory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bil, (6) After e-way bill hs been generated in accordance with the provisions of sub-rule (1), where multiple ‘consignments are intended to be transported in one conveyance, the transporter may indicate the ser umber of e-way bills generated in respect of each such consignment electronical on the common portal and 2 consolidated e-way bill in FORM GST EWB-O2maybe generated by him on the szid common portal pr ‘to the movement of gaa(7) Where the consignor or the consignee has net generated FORM GST EWA-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is mare than fifty thousand rupees, the transporter shall generate FORM GSTEWE-O1 on the basis of invoice or bil of supply or delivary challan, as the case may be, and may also generate a consolidated e-way bill In FORM GST EWB-02 on the ‘common portal prior to the movement of goods, (8) The information furnished in Part A of FORM GST EW8-01 shall be made availabe to the registered supplier on the commen portal who may utliz the same for furnishing details in FORM GSTR-A: Provided that when the information has been furnished by an unregistered supplier in FORM GST £EWB-01, he shall be informed electronically, ifthe mobile number or the e-mails available. (9) Where an e-way bill has been generated under this rule, But goods are either not transported or are not transported as per the detals furnished in the e-way dll, the e-way bill may be cancelled electronically on ‘the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-ay bill Provided that an e-way bill eannot be cancelled if t has been verified In transit in secordance with ‘the provisions of rule 1388. (10) An e-way bill or a consolidated e-vay bill generated under this rule shall be valid for the period as ‘mentioned in column (2) of the Table below from the relevant date, for the distance the goods have to be ‘transported, 95 mentioned in column (2) of the said Table: rable Seno, | Otance Validity period @ @ @ z pte 100 km One day z For every 100 ki or part thereo! thereafter (One addtional day 13 Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein: Provided further thet where, under cicumstances of an exceptional nature, the goods cannot be ‘transported within the validity period ofthe e-way bil the transporter may generate another e-way bill after Updating the details in Part B of FORM GSTEWA-03.eExplanation.—For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the pertod of validity shall be counted from the time at which the e-way bill has been ‘generated and each day shall be counted 2s twenty-four hours. (1iyThe details of e-way bill generated under sub-rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way ill. (12)where the recipient referred to in sub-rule (14) does not communicate his acceptance or rejection within seventy twe hours of the details being made available to him on the common porta, it shall be deemed that hehhas accepted the said details, (23) The e-way bill generated under this ule ar uncler rule 138 of the Goods andi Services Taxes of any State shall be valid in every State and Union territory (14) Notwithstanding anything contained inthis rule, no e-way bi is required to he generated— (3) here the goods being transported are specified in Annexure: (b) where the goods are being transported by a nan-motarised conveyance; (c) where the goods are being transported fram the port, airport, sicargo complex and land. customs station to an inland container depot or a container freight station for clesrance by Customs; end (2) inrespect of movement af goods within such areas as are notified under clause (A) of sub- rule (14) oF rule 136 of the Goods and services Tax Rules ofthe concerned state. Explanation. - The facilty of generation and cancellation of e-way bill may also be made available through ‘ss. ANNEXURE [(seerute 138 (1091 3. | Ghapter oF] Description of Goods No. | Heading or Sub-heading or Tarif item w [er BD 1 [oun uve asses, mules and Rinnies 2 | 0102 Live bovine animals 3. [008 Uveswine a [aioe live sheep and goats S| 010s Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guines fowls. | 0106 Other live animal such as Mammals, Birds, Insects [e201 ‘Meat of Bovine animals fresh and chilled. | o202 ‘Meat of Bovine animals frozen [other than Woven and put up in unit container] 3. | a20a ‘Meat of swine, fresh, child or frozen [other then frozen and put up in unit container! 141e. ]oae ‘eat of sheep or goats, fresh, chilled or ozan other tan frozen and put up aunt container Ti) 0205 Tweat of Norse, Se TTeE or Hanes Tech, caled ov Faven (other tan Fave nd put up in unit container] 7, poate Eble ofl of bovine animals, swine, sheep, goals, hares Ges, mules ar hile, fresh, chiles or frozen [other han frozen and put upin unt container oe? Meat and edible offal of the poulry of heading 0205, rsh, chilled or Wozen oer than frozen and putupin uit container] Ta oe ‘Other mest and edible meat ofl, ech hiled or oven other than frauen and pat pinunt container 35. oats ig fat, Free of len mast, and poullry fat not rendered or otherwise extracted, fresh, chiles or fozen father han frozen and put up in unt canine 7 os ig fa, free of ean mest, and poultry fat, not rendered or otherwise ervaded, salted nine, cried or smoked fother than put upin rit containers) 7. poate Tat and edible meat offal, salted, brine, dred or smoked: edie Hours and meals of mest or mest offal ether than put upin unit containers fF Fish seeds, prawn sirimp seeds whether or not processed, cred ori roman sate fother than goods fling under chapter 3 and attracting 2.5%) 33,01 veh 20. [03a ih, fresh or chilled excluding Fah Files and other fah mea of heading 0308 aa, o308 Tah filets and other fish meat (whether or nat minced, Fresh ar ciled 22. | 0306 Crustaceans, whether in shel or not, fv, fresh or chiled; crustaceans iy shel cooked ay steaming or by boing in weter Ne, fresh or chiles 33. | 0307 ‘Molluscs, whether in shell or nat, lve, Fresh, chilled: aquatic invertebrates other than erusteeeans and molluscs, ve fresh orchid. 3a, | 0308 ‘Agusticinvertebrates other than crustaceans end malls, ve, ech or chilled 35. oot Fresh mile and pasteursed milk, inchding separated mil milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Utes High Tempersture (UHT) mile 76 oa Card Lassi Buttermilk a7 | 2106 ‘rena oF paneer, other than put Up iv Unit containers and bearing & remtered brand names 3a | 0067 Birds" egg, in shel, fresh, preserved or cooked 33, | 0409 ‘Natural honey, other than put up in unit container and bearing & registered brand 30, | eset Human har unworked, whether or not washed or scoured; waste of human hair 31. | 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cutto shape) treated with acid or gelatinzed powder and waste ofthese products 32, | 050790 Allg00ds 1c, Hoot meal: horn meal: hooves, claws, nals and beaks: antlers ete 33. [ost Semen induding foren semen 3a fe ive teas and othr plants; Bulbs, Yeots and the likey cut Rowers and ornamental foliage 35. | rer Potatoes rash or chilled. 36, | oraz Tomatoes, fresh or chiled, 37. [aes ‘Gnions shallots, gal, leks and other alicsous vegetables fresh or chiled38] 708 ‘Cabbages, aul flowers, KohIraby fale and similar edible brasscas, fresh or chile 33._| 0705) Lettuce [Lactuca satva) and chicory (Gchenium sap) fresh or chilled. 40. | 0706 Carrots, turnips, salad beetroot, sasly, celeriac, radishes and similar edible roots, fresh or chilled. 5 ai. 0707 Cucumbers and gherkins, fresh or chilled, @2._| 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 3._| 0708 Other vegetables, fresh or chilled. a | O72 Dried vegetables, whole, cut sliced, broken orin powder, but not further prepared. 45. | 0713 Dried leguminous vegetables, shelled, whether or not skinned or spi a6. | 0714 Manioc, arrowroot, salep, letusalem artichokes, sweet potatoes and similar roots {and tubers with high starch orinulin content, fresh or chilled: sogo pith. a7_| 080 ‘Coconuts, fresh or dried, whether or not shelled or pesled a8. | 0800 Brazil nuts, fresh, whether or not shelled or pesled 49. | 0802 (Other nuts, Other nuts, Fresh such as Almonds, Hazelnuts or filberts (Coryius =pp), walnuts, Chestnuts (Castanes spp.) Pistachios, Macadamia nuts, Kola nuts (Cola spp.) Areca nuts, fresh, whether or not shelled or peeled 50. | 0805 Bananas, including plantains fresh or dried 3r_| 0808 ‘Dates figs pineapples, avecedes, guavas, mangoes and mangosteens, fresh 52, | 0805 irs fruit, such as Oranges, Mandarins (including tangerines and satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit, including omelos, Lemons (Citrus limon, Citrus imonur) and limes (Citrus aurantifolia, citrus latitotia), fresh. 33,_[ 0806 Grapes, fresh 34,_| 0807 ‘Melons (including watermelons) and papaws [pepayes), fresh. 55. | 0808 ‘Apples, pears and quinees, fresh 36._| 0505 ‘Apricots, cherries, peaches (ineluding nectarines), plums and sloes, fresh. 57, | 0510 Other fruit such as strawberries, raspberies, blackberries, mulberries end loganberres, black, white or red currants and gooseberres, cranberries, bilberries and other fruits of the genus vaccinium, Kw! ‘ult, Durlans, persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 38, | oBia Peel of citrus fruit or melons (Including watermelons), fresh. 32 [9 ‘All goods of seed gualty 60._[ 0801 Coffee beans, not roasted er 0902 Unprocessed green leaves of toa 2. | 0308 Seeds of anise, Dadian, fennel, coriander, cumin or caraway; juniper berries [of seed quality] 63, [09102110 | Fresh ginger, other than in processed form 64._[ 08103010 __| Fresh turmeric, other than in processed form 5, | 1001 Wheat and mesin lotner than those put up in unit container and bearing © registered brand name] 6._[ s002 ye [other than those put up in unit container and bearing a registered brand name]7, | 1008 Barley [other than those put up in unit container and bearing @ registered brand name] es.) i008 ‘ais [other than those put up Im unit container and bearing @ registered brand name] 3, | 1005 ‘Maize (corn) [other than those put up la unit contamer and bearing a registered bbrand name] 70, | 1005 Rice [other than those put up in unit container and bearing registered brand name] 7a, [i007 (Grain sorghum [ather than those put up in unit container and bearing a registered brand name} 7. | 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragil [other than these put up in unit container and bearing a registered brand name] 116 73, | wor ‘Wheat oF meslin flour [other than those put up In unit container and bearing @ registered brand name]. 7a, | ai02 Cereal flours other than of wheat or mesiin, [maize (corn) flour, Aye flour, ete] [other than those put up in unit container and bearing a registered brand name] 7. | aie ‘Cereal groats, real and pellets [other than those put up im unit container and besring 6 registered brand name] 76. | 1108 Cereal grains hulled 77. | ais Flour, of potatoes [other than these put up in unit container and bearing & registered brand name] 7a. | 1106 Flour, ofthe dried leguminous vegetables of heading 0713 (pulses) [other than guar ‘meal 1106 10 10 and guar gum refined split 1108 10 96], of sago or of roots or ‘tubers of heading 0714 or of the products of chapter 8 L.¢. of tamarind, of singods,, ‘mango flour, etc. [other than those put up in unit contsiner and bearing a registered brand name) 7. [az ‘Allgoods of seed quality 0._| 1201 Soya beans, whether or not broken, of seed quality. ai | 1202 ‘Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. a2, | 1208 Linseed, whether or not broken, oF seed quality. 33.9205 Rape or colza seads, whether or not broken, of seed quality. wa, 1206 ‘Sunflower seeds, whether or not broken, of seed quality. 35. | 1207 Other oil seeds and oleaginous Fruits (ie. Palm nuts and Kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality we | 9308 ‘Seeds, fru and spores, of kind used for sowing w. | azi0 Hop cones, fresh,a. |i Plants and paris of plants (including seads and fruits) oF @ kind used primarily ih perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled a9, | aaa [Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled. 90, | azi3 ‘Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets a pase ‘Swedes, mangolds, fodder roots, hay, lacerne (alfalfa), dover, sainfoin, Forage ale, lupines, vetches and similar forage products, whether or notin the form of pellets. 2, [aso ‘ac and Shellac 93, [14089040 | Betel eaves ‘94, | 1701 or 1702 | Jaqgary ofall ypes Including Cane Jaggery [gur) and Palmyra Faggary 95, | 1908 uffed rice, commonly known as Muri, flattened or beaten rice, commonly known 2 Chire, parched rice, commonly known as Khoi, parched paddy or riee coated with sugar or gur, commonly known as Murkt 36, | 1805 Pappad 97,_| 1905 ‘Bread (branded or otherwise), axcept plaza bread 38. | 2201 Water [other than aerated, mineral, purified, distilled, medicinal, tonic, battery, de mineralized and water sold in sealed container] 39, | 2201 ‘Non-aleoholie Toddy, Neara including date and palm neers 1100. | 22029050 | Tender coconut water other than put up In un't container and bearing a registered brand name 7 ToL, ] 2302, 2304, | Aquatic feed including Shrimp feed and prawn feed, poultry feed and calle Teed, 2303, 2306, | including grass, hay and straw, supolement andhusk of pulses, concentrates 2308, 2309 __| andaditives, wheat bran and de-olled cake 02, | 250% Salt ll types 103. | 2835 Dicalcium phosphate (OCP) of animal feed grade conforming to IS specification No.5470: 2002, ios, | 3002 Turvan Blood and its componente 1105. | 3006 ‘All types of contraceptives 10s. | 3101 ‘All goods and organic manure [other than put up in unit containers and bearing @ registered brand name] 107. | 3302 Kajal [other than kajal penell sticks], Kumkum, Bindi, Sindur, Alta os, | 3825 “Municipal waste, sewage sludge, clinical waste 103. | 3526 Plastic bangles as. [01a ‘Condoms and contraceptives aan. [4200 Firewood or fuel wood a2, | soz ‘Wood charcoal (inluding shall or nut charcoal), whether or not agglomerated 13, | 4802/4907 | Judicial, Nor-jusicial stamp pepers, Court fee stamps when sold by the Government ‘Treasuries or Vendors authorised by the Government. Tia, [481774507 __| Postalitems, like envelope, Past card ete, sold by Government 1s. [4874907 Rupee notes when sold to the Reserve Bank of india as. | 4507 Cheques, lase arin book Form a7. [4900 Drinted books, including Bralle books 118, | 4502 ‘Newspapers, journals and periodicals, whether or not ilustrated or containing advertising material as. [4908 Children’s picture, drawing or colouring books120, | 4905 ‘Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, ‘topographical plans and globes, printed ai. | 5001 ‘Silkworm laying, cocoon 122. | 5002 Raw sil 123, | 5008 ‘ik waste wea | 102 Wool, nat carded or combed as, | 502 Fine or coarse animal halr, not carded or combed 126, | 5108 Waste of wool or of fine or coarse animal hair 17. | 32 ‘Gandhi Topi 128. | 52 ‘Khadi yarn 129. | 5308 Jute fibres, raw or processed but not spun 130. | 3305 ‘Coconut, coir fibze BLS Tadiaa National Flag 132. | 6708 “Human bar, dressed, thinned, bleached or otherwise worked 133. | 69120040 | Earthen par and clay lamps 134. | 7018 ‘Glass bangles (except those made Hom precious metals) 135. | 8201 “Agacoliural implements maavally operated or animal driven Le Hand wale, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and sinalar hhewing tools, secatewrs and pruners of any kind, scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agricultuse, horticulture of forestry. 136. | SHS ‘Amber chara 137. | 86 “andloom [weaving machinery] 138. | 880 6000 | Spacecraft (including catelites) and subosbital aad spacecraft launch vehicles 139. | 8803, ‘Parts of goods of heading 8801 140. [ 9021 Hearing aids Ta. [52 Tndigenous Inadaade musical mauuments Ta. | 9603 “Mudidas made of sarkands and phoolbaharihadoo 133, [ 9609) Slate pencils and chalk sticks 14, [96100000 | Slates Ta. | 5803, ‘Passenger bagasae 146. | Any chapter | Puja samogrinamely.— © Rudraksha, mudraksha mala, tulsikanthi mala, panchgavya (mixture of ccowdung. desi hee, milk: and curd): (i) Sacred thread (Commonly known as yagnopavit) (Git) Wooden Hhadau: (uv) Panchamat, (2) Vibhuti sold by religious instirations, (1) Unbranded honey: (ail) Wick for diya (vii) Roti (Gx) Kalava (Raksha sutra) ()__Chandantika 17. Liquefied petroleam gas for supply to household and aon domestic exempted catezory (NDEC) customers, 138. Kerosene oil sold wider PDS 149. Postal baggage transported by Department of Posts 150. ‘Natural or cultured pearis and precious or semi-precious stones; precious ‘metals and metals clad with precious metal (Chapter 71)BE Jewellery, goldsmiths’ and Siversmithe’ ware: and other articles (Chapter a 52 Currency a, Used personel and household effects 154, Coral, unworked (0508) and worked coral (9601); les 1384 to 1280, as inserted vide Notf No, 27/2017-Central Tax, dated 20.08.2017 and amended Nott. No. 3/2018, dated 23.01.2018 1138. Documents and devices to be carried by a person-in-charge of a conveyance.-(2) The person in charge ‘of a conveyance shall cary— (2) the invoice or bill of supply or delivery challan, asthe case may be; and (©) 3 copy of the e-way bl or the e-way bill number, either physically or mapped to a Radio Frequency dentfication Device embedded on to the conveyance in such manner as may be notified by the Commissioner. (2) Aregistered person may obtain an Invoice Reference Number from the common portal by uploading, on the said partal, a tax invoice isued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu ofthe tax invoice and such number shall be valid for a period of thirty days from the date of uploading. (3) Where the registered person uploads the invoice under sub-rule (2), the Information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal an the basis ofthe information furnished in FORM GST INV-1. (@) The Commissioner may, by notfcation, require 2 class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Deviceprior to the movement of goods. (8) Notwithstanding anything contained in clause (p) of sub-rule (1), where cireumstances so warrant, the Commissioner may,by notification, require the persor-in-charge of the conveyance to carry the following documents instead of the e-way bill- (a) tax invoice or bill of supply or bl of entry; or (b) 2 delivery challan, where the goods are transported for reasons other than by way of supply. ([Explanation. - For the purposes of this Chapter, the expressions ‘transported by ssilways’. ‘transportation of goods by railways’, ‘transport of goods by rail” and ‘movement of goods ‘by rail’ does not include cases where leasing of parcel space by Railways takes place.” ]!!°1388, Verification of documents and conveyances.-(1) The Commissioner or an officer empowered by him in this behalf may authorise the praper officer to intercept any conveyance to verify the e-way bill or the e-way bill umber in physical form forall inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out end verification of movement of vehicles ‘shall be done through such device readers where the e-way bill has been mapped with the said deviea. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by ‘the Commissioner or an officer empowered by him in this behalf: Provided that an receipt of specific information an evasion of tax, physical verification of a specific conveyance can siso be carried out by any other officer after obtaining necessary approval of the ‘Commissioner or an officer authorised by him in this behalf. 138C. Inspection and verification of goods, (1) A summary report of every inspection of goods in transit hall be recorded online by the proper officer in Part A of FORM GST EW-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-08 shall be recorded within three days of such inspection. (2) Where the physical verification of goods being transported on any conveyance has been dane du ‘transit at one place within the State or in any other State, no further physical verification of the said ‘conveyance shall be carried out again in the State, unless 3 specific information relating to evasion of taxis made available subsequently. 1380. Facility for uploading information regarding detention of vehicle-Where a vehicle has been intercepted and detsined for 2 period exceeding thirty minutes, the transporter may upload the said Information in FORM GST EWB-04 on the common portal. 1° inserted vide notification No, 14/2018-Central Tax, dated 23.03.2018 (with effect from the 1° of April, 2018)