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1[Rule 141 Procedure in respect of seized goods (1) Where the goods or things seized are of perishable or hazardous nature, and if the taxable person pays an amount equivalent...

1[Rule 140 Bond and security for release of seized goods (1) The seized goods may be released on a provisional basis upon execution of a bond for the value of...

1[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...

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,...

2[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...

2[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...

3[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...

3[Rule138A 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...

4[Rule138  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...